The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.

The need for roundwood transport capacity vary throughout the year. The need during a period is influenced mainly by the volume transported the period, the number of days during which transport can be carried out, seasonal variations in road conditions and the weight of the roundwood, and the origin of the wood (private forest owners/ forest companies). The need for transport capacity generally increase during the winter and in spring, after thawing. Lack of logging trucks combined with a lack of drivers for these trucks make it hard to hire extra help during periods of increased transport capacity needs. It is also very expensive to keep logging trucks for use only during these periods. In this thesis, two new concepts based on the partial transport by truck tractors have been examined, to find out the possibility for increased performance and flexibility.

In family firms altruistic effects can arise in order to preserve the ownership of the firm within the family. The family firm may chose to carry or take measures against these effects. Regardless, it will lead to different agent costs. Therefore, the aims of the study were to explain how altruistic effects in family firms exert an influence on the administrative systems and possible counter measures.In order to explain the origin of altruistic effects, we built a theory which showed that the altruistic effects were followed by agent costs. The family can take measures to counteract these original effects.

The essay examines managers reflection after attending a leader development program. When examining their thoughts the author starts out from the assumption that leader development programs with reflecting elements can create reflection on management/leadership and the organisations management behaviour. The examination is done whit help of a case study on a company in the paint industry. To test the assumption the author uses a combination of questioners and interviews on eight managers who has finished a leader development program. The result is analysed by bringing forward the managers general assumptions an by finding relations between opinions on needs, existing norms and preferred management/leadership.

Public libraries are mainly employing women and have female managers. According to theories based upon so-cial construction we create our roles together in our society. The role of a manager has for a long time been viewed as the role of a man. The objective of my thesis is to gain knowledge on how a few women that work as managers in public libraries perceive and describe their roles. A parallel aim is to let a few future librarians de-scribe their managers and their own views on leadership, with a focus on gender issues.

The purpose of the study is to investigate the communication between exchange students and their host student trough Facebook. The study shows the importance of social cues and self-disclosure to maintain a relationship. The students? everyday use of Facebook helps them to remain connected to their social life locally and create new friendships. Cultural differences were shown in the way the students formed their expressions trough their messages to each other.

This thesis addresses the subject of internal communication between the leadership and the employees. Communication is a common process and according to Tufvesson (2008), the primary focus has been on the role and responsibility of the leadership. This can mean that, from the employee's point of view, it is not clear what the organization expects, and this lack of clarity dimishes the ability of the employees to live up to those expectations (ibid). Tufvesson (2008) believes that today's organizations need common interpretations, which requires a well thought out communication strategy between leadership and employees. Because communication represents an organization's functionality, the report?s authors were interested in studying the employees? representatives.

Share repurchases in Sweden has since legalization in 2000 gained momentum. Similar to other corporate events, there are studies that examine whether this affects the share price performance. With studies in the U.S. that measured excess returns of approximately 3,5 percent on the announcement day; Swedish buybacks, holding a tighter regulation is of interest to study. The Stockholm Stock Exchange regulation regarding reporting is also similar to the Stock Exchange in Hong Kong.

This study focuses on aspects of cult experiences, given by deconverted formermembers of closed religious movements. Their testimonies were published inbooks or interviews. The aims of the study were to understand the interactionbetween the religious group and its members, living in high tension towardsmainstream society and their testimonies of altered self-esteem during attraction,membership, deconversion and defection. The purpose was to understand how aperson´s self-esteem is affected by inner mechanisms of closed religiousmovements and how these experiences affects a persons identity. Another aspectwas whether there might be differences in altered self-esteem, between those whoenlisted as adults, and those who were born into the closed religious contexts.Social Identity Theory, Sigmund Freud´s and Carl Rogers models of personal egowere used as models of interpretations.

On the 15th of May 2011 the former leader of the International Monetary Fund, Dominique Strauss-Kahn, was accused of sexually assaulting a maid in a hotel room in New York. Strauss-Kahn was cleared of all charges on the 23rd of August 2011 since it could not be proven that he had forced the maid to have sexual relations with him.The purpose of this study is to examine how the case was framed in two Swedish newspapers, Svenska Dagbladet and Aftonbladet. Svenska Dagbladet is a broadsheet newspaper and Aftonbladet is a tabloid newspaper. The purpose of this study is also to find differences and similarities in the framing of the case in broadsheet newspapers and tabloid newspapers.The study is primarily based on two different theories; the framing theory and the tabloidization theory. The method used is critical discourse analysis based on van Dijks theories and methods.

BIM has been a trend in recent years when it comes to design and construction ofnew buildings. However, there has been less talk about what happens to BIM modelsafter the construction phase.This issue has been raised at the Forsmark construction documentation department.This thesis aims to look at how the information in a BIM model can be transferred tofacility management and GIS systems and thus add value, even after the constructionphase.Questions raises how such an exchange might look like and whether it is reliable.How should a claim be brought to planners for such an exchange to work.This thesis tested some of the most common methods for this kind of exchange ofinformation from BIM models to facility management and GIS. It was formats like IFC,Fi2xml and a database connectivity that was analyzed by a computer simulation of amodel provided by Forsmark. The model consisted of an existing office building atForsmark, modeled in Autodesk Revit.The results indicate that the formats tested require a precise plotting of the models.The loss of information that came to light in the simulation could be attributed tofailure modeling in Revit. Even such things as naming of areas must be consistent.

In today's changing society, companies need to work with continuous change and improvement to evolve with the market. It is therefore important for managers to learn how to manage teams because they are expected to streamline selected products or processes in the business. Employees and teams need to develop in line with the changing environment in this process feedback is a tool and an important pillar. Leaders must learn to manage and transform feedback into something useful.The purpose of this study was to create an understanding of how systems-based feedback in the form of employee surveys can be a support for the leader in team development. We wanted to identify relevant behaviors and actions of the leader that may increase the work with feedback.

This thesis analyzes the effects of export subsidies on Swedish cereal export. The analyzes are based on data on cereal export from Sweden to countries outside the EU from 1990 to 2003. In 1995 Sweden became a member of the European Union. Before the membership, the Swedish agricultural policy was decoupled in a larger sense than the European CAP was, which means that the Swedish producers had decreased their production more than the European farmers. When Sweden became a member of the EU the production started to increase again to an EU level.

Studie syftar på att få kunskap om de faktorer som är av betydelse för gymnasieelever i ett utbytessammanhang..

When migration to a country increases, the integration of the migrants becomes extra important for the host country?s society, economy and culture. In the last decade, Europe has faced several crises, such as the refugee crisis and the covid-19 pandemic, which has affected both migration and integration policy. The challenges that have characterized European society in recent years makes it interesting to study how the measures highlighted by the European Commission to integrate migrants has developed. Therefore, the paper aims to compare the Commission?s action plans for integration published in 2016 and 2020 based on the threat theory and the contact theory to see how both perspectives can contribute to understanding the differences between the years and which theory is best suited to understand the Commission?s current visions of integration.