The purpose with this thesis is to demonstrate that other factors than the existing set of rules could influence the Management Group?s decision in regards to depreciation of goodwill. We have explained the conflicts between the management group and the stakeholders by using the Agency Theory and the Stakeholder Model. We have used the Positive Accounting Theory to describe how the management group?s opportunistic behaviour decides which accounting method to use.

The research of organizational structure and control in the audit profession suggest that there is a contradiction in that auditors should both nurture collegialities while they at the same time have their own responsibility for their individual development and career. This creates a competitive situation among colleagues who in return are expected to maintain a good social relationship and team spirit with each individual. Subsequently, being part of the collegiality and being highly individualistic, gives rise to a theoretical dilemma where these opposing forces are supposed to coincide with each other.The purpose of this paper is to create a bigger understanding of how auditors at major accounting firms can handle the conflict that arises. In order to explore this dilemma, we conducted a qualitative study based on an abductive approach. We have made seven semi-structured interviews from a localistic view.

The purpose of this master's thesis is to investigate how the students at Chalmers University of Technology at Lindholmen in Gothenburg use libraries in their schoolwork. The empirical material consists of the answers of questionnaires that were handed out to two classes of students, on the second year of their education. To illustrate the topic there are a theoretical frame and examples of earlier studies. The theoretical frame is Limbergs texts that deal with for example information seeking and how important it is in all education. The earlier studies are about student's different ways of using libraries.

Swedish beef production has during the past year decreased while the consumption has increased. It´s imported beef that takes market shares. The purpose with this degreeproject is to investigate if the restaurants in Sweden are using imported or Swedish beef and the reason for their choice. The purpose is to find out if there is something the Swedish beef producers can change to increase Swedish beef in restaurants. My expectation is that the demand for Swedish beef will increase in restaurant and later even among consumers. I have interviewed ten chiefs in different restaurants and asked them the following questions: Is it the price, quality or something else that influences your choise? Does it matter to their customers if they serve Swedish or imported beef? How is the marketing of Swedish beef? It appeared both Swedish and imported beef on the restaurants.

The purpose of this essay is to investigate adult students information seeking. We draw a distinction between traditional timetabled studies, flexitime studies and external studies. For many adult students flexitime studies and external studies involve a new kind of studying. The new types of studies entail that adult students must apply themselves to more information seeking. In our study we investigate how the students proceed when seeking information.

This thesis work researches what motivates swedish Facebook users to pass along and shareinformation on Facebook, their attitude towards shared information and what affects this behavior. The goal of this thesis is to research todays behavior and motivations to enlighten  what makes information worth sharing to others on Facebook, instead of simply attracting attention. By using a web survey we have collected data by sampling a part of the actual population  of  swedens Facebook users.Our results show that swedish Facebook users main reason for using Facebook is to socialize with offline friends and share information to show otherssomethingtheybelivetheywillhaveuseforand/orwillappriciate.WecompareourfindingstoexistingresearchandtheFIROtheoryabouthumaninterpersonalneeds.Wefindthatuserssharinghabitscanbeidentifiedasmotivatedbyinterpersonalneedstomaintainsocialbonds,influenceothersopinionaboutthemselves,feeluniqueandstandoutinthecrowd.WeconcludethathumanneedsarecontributingtosharingactivityonFacebookandinfluencethesharinghabitsoftheSwedishFacebookusers.Theusersshowacriticalviewonsharingbehavioringeneralbutdonotbelievethattheyshareforthesamereasonthemselves..

AbstractDuring my university trip to South Africa I visit a black township called Lingehlile. There I examined the life situation and education for children and youth with mentally disabilities. I was interested in knowing more about what basic condition they have, period of school and what kind of support they get outside the school. The subjects that I have handled are a school for all, support for the person with mentally disabilities and their family, the opinion of the society, education and life after school. I got my result by two interviews.

The development of software was considered until the beginning of the 1990th as a cathedral like product development in closed companies. This way of development changed in the last decade. Open source software (OSS) development challenged this consideration significantly. OSS is produced in co-operation by skilled people, distributed and used by many moral agents. The result, the software itself, can be studied and modified.

The aim with this thesis is to study the risk management in construction projects at the Swedish Road Administration, SRA. Furthermore, the aim is to find the effects of the risk management. The theorem of this thesis is that the positive effects of the risk management in construction projects create additional value to the project. These additional values are that the project itself becomes resilient and that the project goals are achieved without any significant disturbances.This thesis shows that the risk management in construction projects do not follow the guidelines set out by the SRA. This is due to a lack of education in the method and a difficult method all together.

Since the emergence of social media websites as an established part of our society, the landscape ofcommunication has undergone dramatic changes. Especially in the field of journalism, the impact ofsocial media websites, such as Twitter, has been the subject of discussions about the actual partsocial media play in communication and news reporting. The general opinion has been that socialmedia has revolutionized the way we communicate and that a shift in power is taking place as themasses now engage in, and affect, our societies way of spreading information. This study is acritical discussion about whether Twitter in particular, and social media in general, has affected thejournalistic field in the extent that many claim it has. By comparing theories about traditionalmedia, such as television and newspapers, with recent studies about Twitter, we conclude that it isto early to establish the role of social media.

AbstractThis is a story about the Swedish Prime Minister Olof Palme and his struggle against USA´s war in Vietnam in the late 60´s and the early 70´s. We follow the young Palme from his childhood to his travels to America and Asia, there he learns what true poverty means. Further we see Palme change side from his conservative background to a new social idealist. In Prag he learns to truly mistrust communism, an ideology he later in life paradoxical will be accused to stand for. Palme´s politic interests seems to take a great step forward when he starts to write articles in the Swedish newspaper Svenska Dagbladet, there he?s writings take more and more colour from Palme´s own politic stands.

Julia Rolandsdotter, Idéer om samhälle och individ: Abortdebatten under 1960- och 1970-tal med inriktning på realpolitik och ideologi, Uppsala Universitet: Institutionen för idé- och lärdomshistoria, C-uppsats, HT 2013.This essay aims to investigate and scrutinize the debate surrounding abortion during the years of 1964 and 1974 respectively. By analyzing elements of different opinions in the debate from daily press, a wide range of aspects concerning the issues of free abortion have been distinguishable. This analysis shows that the abortion debate was, to a high degree, a question of Realpolitik and ideology whereas the differences over time have been visible rather than the differences between parties of varying opinion. By applying the theories of Ian Hacking concerning the effects of categorization, ideas surrounding people and society among others, have been highlighted in the debate. In 1964 we see ideas about the woman as motherly or a victim and the society as defective or exposed among other factors.

The aim of this Bachelor thesis is to examine and understand how teachers of younger children teach information literacy and also what part the school library and the school librarian take in this process.I have, in the study, used parts of Limberg & Folkesson´s IDOL project as my theoretical framework and the material was collected through qualitative interviews with four teachers. My result of this study indicates that many teachers have a vague idea of what information literacy is. My study also indicates that teachers only teach information literacy occasionally. This despite the new curriculum (Lgr11) which clearly indicates that information literacy is a priority. Some of the teachers express an opinion that the students, for example; in their source critical ability, develop this skill with age.

This report investigates the possibility to use non-petroleum based adhesive (biobitumen) in asphalt. The main reasons for replacing bitumen are the fact that oil prices are rising, the threat of peak oil and the fact that the asphalt industry is becoming more environmentally friendly.The main purpose of this report is to investigate whether there are any non-petroleum based adhesives on the market. If so, how can they be used? The questions covered are:? Are there any other alternative asphalt coatings available?? Can bio-oils be used in asphalt?? If the bio-oils can be used, what are the details their properties?? How does a cold climate affect the bio binders?? What is the Swedish asphalt industry?s opinion about bio asphalt?The project was concluded through literature studies, consultations with people in the asphalt industry and through several interviews.The conclusion of this report is that there are some existing non-petroleum based adhesives on the market. They are mainly used for bike paths, sidewalks and parkareas.

We have ourselves met misunderstandings about the tasks of librarians. The general opinion is that librarians are positioned behind the charging desk or are putting books on shelves. Other tasks are invisible and unknown to the public. The aim for this study is to explore the tasks that a selection of Swedish librarians does. The questions we have answered are: what do the librarians themselves claim to work with, which competences are necessary for this job, what does our study show regarding the librarian as generalist or specialist and finally; can the tasks that we find in our study help to understand the conceptions profession and status in relation to librarians.