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.

Den svenska skolan har haft elever som bedömts vara i behov av särskilt stöd sedanfolkskolan infördes 1842. Hur denna undervisning bedrivits eller varit utformad har sett olika ut under olika tidsperioder. Vi ville ta del av lärares erfarenheter av särskilda undervisningsgruppers förändringsprocess över ett trettioårigt perspektiv, och lyfta fram förändringsprocessens positiva och negativa konsekvenser för eleverna i deras sociala utveckling och i lärandet så som lärarna uppfattar det. Studien har en kvalitativ ansats med narrativa intervjuer som metod. Den narrativa metoden syftar till att tolka och förstå lärarnas berättelser.

Background: Energy drinks have been found in everyday-stores since 1997 and their popularity have increased over time. Consumtion of energy drinks takes place because of their ability to increase concentration and to decrease fatigue but also because of the popularity the drinks have got. Target groups for these stimulating beverages are adolescents and young adults. Energy drinks contain caffeine, taurine, glucuronolacton, carbohydrates and B-vitamins and voices have been raised about the eligibility for young people to ingest large quantities of these kinds of substances. Because of the properties of these substances it has become popular to mix energy drinks and alcoholic beverages to make up for the negative effects of alcohol and to be able to drink larger quantaties.Aim: The aim of this literature work was to investigate cognitive effects of the combination of caffeine in terms of energy drinks and alcohol and to determine if these effects could be harmful.Method: This literature work is based on five scientific articles retrieved from PubMed.

Since a couple of decades the community of Jönköping has worked out an urban vision of how the city should be appropriated expanded. The prospect extends to around year 2040 and deals with the area south of lake Munksjön in Jönköping, Sweden. Today there is a proposal of how this would look like and what main public functions that should be located there. One issue in the so-called urban vision 2.0 indicates a congressional building. This report describes how such an object can be designed according to the urban vision conditions.The work is focused on three main themes;* Architectural concept and a modern form of expression.* A functional attractive congress building in a new planned town centre.* General concept of a realistic structure system that meet the spatial and architectural possibilities.Various concepts in the meeting industry and in the architecture field are identified in order to understand the concepts and ideas with today´s congress buildings.

Civil disobedience constitutes an interesting ethical phenomena in the democraticstate since the people performing it consciously brakes laws and norms in societyfor purposes they themselves judge to be morally good and just. This thesisexamines whether the phenomena of civil disobedience is justifiable in ademocratic society.In this study civil disobedience is analyzed on two levels. First the problem isanalyzed on a theoretical level in relative to the three, by us established, values:respect for the law, the will of the majority and equality. Second, civildisobedience is analyzed on a more practical level where we test our theoreticalline of argument with the help of two example groups who engages in civildisobedience. The justification of civil disobedience is also analyzed through twoethical perspectives on acting, deontology and consequentialism.Our conclusion is that civil disobedience is justifiable on a theoretical level inrelative to the values we discuss.

The aim of this thesis is to use the bibliometric method author cocitation analysis (ACA) and investigate the cognitive structure in a research field, which is called the intellectual base. The research field in this investigation is social psychology. The main question is: what is the nature of the cognitive structure, which contains of the intellectual base. This question is divided in two sub questions: ? Which are the most prominent authors in the research field? ? Which sub areas, based on groups of the most cocited authors in the research field, can be identified?An investigation with ACA is used to describe the general experience of consensus of later authors in a research field.

The quality of meals is included in the constant improvement of each preschool. The study is carried out on behalf of the City of Malmö and Environmental Management and focuses on this quality work. By compiling a checklist of meal quality and by identifying what the meal quality means for persons working with the meal (managers, cooks, educators and parents), it is our wish that this will be a help in their quality work. To inspire the composition various organizations working methods and ways to manage, evaluate and make use of different models and tools to improve the dining quality, has been studied. In the literature, the work has received confirmation of theories that emerged during the analysis work of what a meal is and how quality can be measured. The results show that food quality is described as a complex concept consisting of different parts, where the food, atmosphere, service, together form the meal quality. The semi-structured interviews and the inquiry form, have given an indication of the preschool work with quality in the meal activities and it shows that on a wide range and large differences.

The aim of this thesis is to contribute to increased knowledge concerning students? information seeking in an electronic environment. Using a qualitative approach; focus groups interviews, a total of nine nursing students were interviewed in two groups. The interviews were transcribed and analyzed with an analysis tool based upon Lucy Kuntz?s, Gary Marchionini?s and Carol C Kuhlthau?s models of the information seeking process.

 This study was conducted in autumn 2008 on the Company AB, which is currently in a growth phase. The company manufactures hydraulic systems for the heavy vehicle industry and has annual sales of approximately 250 MSEK with 165 employees.The rapid growth and unchanged planning is the starting point for this report. It all began in 2005 when the company received an unusually large order. During this period, the first priority was to satisfy customers and all other focus was disregarded. This has primarily resulted in a messy production and long throughput times.

In this thesis, the results of a survey regarding grade progression between secondary and upper secondary school in a municipality in the north of Sweden serve as the starting point for a study of the experiences and expectations of a number of 16 year old girls who are in the first year of upper secondary school. The study is performed by means of focus group interviews with female pupils from the three largest upper secondary schools in said municipality in an attempt to gauge their experiences of grades, grade assessment, teacher practices and perceived differences in how boys and girls are treated. The results show that most of the girls are disappointed with upper secondary school so far. Many of them feel that secondary school was both more fun and more rewarding in a sense of learning. Their appreciation of how this more rewarding atmosphere affected their grades differed between the various groups.

The report assesses the typical questions regarding Corporate Social Responsibility within the automotive industry. An attempt as to whether Corporate Social Responsibility has an impact on growth companies is demonstrated. Volkswagen Group is within the required analytical criteria, which are to be studied. Also, the fact that they recently launched ?Strategy 2018? makes it even more interesting to immerse into.

Introduction: Palliative care is based on an active total care where the patient's independence and participation are included. Few studies have been based on a concept of freedom in relation to this target group.Aim: The aim of this study was to describe the perception the nurse has about "freedom" - its significance and meaning from an existential perspective for patients with palliative care needs.Method: A qualitative content analysis based on a narrated and written down text from focus groups with adequate examples. The starting point in the focus groups was to focus on existential issues in relation to patients near death. Based on the concept of freedom, has the printouts been analyzed, categorized and codedFindings: Nature, identity, integrity and self-esteem are important aspects for our approach to freedom but freedom is also about existential questions where hope, reconciliation, freedom and forgiveness are included.Discussion: Discussion: We all have our own definitions and meanings of freedom. The largest and perhaps most important fullest freedom is our inner freedom - our own existential freedom.

The purpose of this thesis is to examine the role of nationalism in the former Yugoslavia conflicts, with focus on the most involved parts: Serbia, Croatia and Bosnia and Herzegovina. The conflict was characterized by extensive ethnic cleansing between all ethnic groups (Muslims, Croats and Serbs). This study looks at three different nationalism theories formulated by Ernest Gellner, Benedict Anderson and Thomas Hylland Eriksen through a case study of former Yugoslavia. When the president of former Yugoslavia, Josip Broz Tito died and the communism in Europe was brought to an end Yugoslavia went towards its disintegration. This is when nationalism and ethnic separatism begins.

Tourism is a growing industry that brings in a lot of money each year, range ofactivities increases and people travel more than ever before. More and more chooseto move from rural areas to larger towns, at the same time when people are travellingthey want to visit quieter places that can offer outdoor experiences in the nature. Thisis something that tourism businesses located in rural areas have a great advantage of.But when the range is large, it becomes important for firms to communicate with themarket, to make the tourists choose to visit them.The purpose of this study is to investigate which media channels and target groupsthat tourism businesses use and how they reflect on the importance of communicatewith the market. To find this out, interviews have been conducted with tree differententrepreneur, all located in Jämtland. The theory?s that has been used is strategiccommunication, public relations, market communication, media channels, socialmedia and target groups.The result shows that all companies think that thecommunication with the market is an important part in the work with the company.The communication gets the business a chance to be seen and it becomes more easilyto create relationships with the stakeholders.

We started out the study with a preconception of culture as something that creates difference between groups of people, which had been verified by our prior research. We also had a sense of culture as a polysemous term. Our assumption is also that there is an opinion within social work practice that Swedish social workers are faced with a cultural barrier when encountering immigrant clients.In this study our aim is to examine constructions of the terms cultural competence and culture. Constructions of the terms ethnicity and ethnic diversity are also observed, although the main reason for this is to show what relation these terms have to the terms cultural competence and culture, and how they may give each other meaning, according to the theory of social construction. In addition to constructions, we also aim to bring out discourses around the terms, upon which we will create a discussion about power and dominance informed by post-colonial theory and critical discourse analysis (CDA).