The purpose of this paper is to examine whether there is a difference between the respondent groups preparers and non-preparers position in IASBs question if a reversal of previously impaired goodwill should be prohibited. The background is an exposure draft sent out by the IASB and we examine the answers, in form of comment letters, sent in by the respondents to reach our purpose. Our method is positivistic in the sense that we study already existing theories when we create our hypothesis which gives our assumption about how the result of the respondent?s answers will be. Our data, which we have collected from the comment letters, is qualitative secondary data.

In this thesis I have chosen to study the use of crowdsourcing in Swedish archival institutions as well as the influence this methodic platform has on the work of modern archivists. This also raises the question whether the nature of the platform is in any way influenced by the attitude working professionals might have towards crowdsourcing as a legitimed working method. This investigation is based on case studies and interviews with archivists from select Swedish institutions and also the methodology of two now ongoing crowdsourcing projects.The theoretical framework on which this composition is based comes from the work of Gregory Asmolov and his work on crowdsourcing platforms and their functionality as tools of governing. Cultural-Historical Activity Theory (CHAT) is applied to analyze how the method of crowdsourcing is utilised by archival institutions and influenced by their daily routine in conjunction with Governmentality as the chosen way of studying how these platforms might control their users.From the results of the performed case studies, two discourses emerged based on the view on quality concerning gathered information amongst the involved subjects. The first of these discourses places it´s trust and faith in users themselves where validity is of a lesser concern than the actual availability of information through the concept of ?wisdom of the crowds?.

Today Internet is clogged up and packed with homepages and information from both private persons and commercial companies. This has led to a decreased availability for a company to be noticed. The most common tool for consumers to use while searching for products online is via search engines. But because of the nature of these, not all companies can have good placements. Our research question was, "How do small online-companies attract consumers to their website"? The purpose of this thesis is to identify how a company works through online-communications and how to attract consumers to their home page.

Stage Design is design for action and contains décor, side-scenes and properties, as well as costume and grease-paint. The one responsible for this is the Stage Designer, who together with the Director, creates the best conditions for the actors to perform in. The stage, where the play takes place, could be either in a theater, an auditorium, or in another sort of room, at another place, inside or outside, and where the place itself inspires to theatrical performance and expressions. This type of theater is called Site-specific theatre. Two examples of this is the workshop ?Skogen sjunger? (eng.

Med en ständigt ökande stoffmängd inom gymnasieskolans biologiämne är det en nyckeluppgift för läraren att prioritera undervisningsinnehåll för att ge utrymme/möjlighet till fördjupning och progression. Styrdokumenten anger att eleverna förutom ämneskunskap av faktakaraktär även ska tillägna sig kunskap om "naturvetenskapens karaktär", Nature of science (NOS).Syftet med mitt examensarbete är att utifrån skolans praktik belysa och diskutera förutsättningarna för att använda NOS som innehållsbärande idé där NOS-aspekter utgör ett instrument (bland flera) för stoffurval. Kvalitativa intervjuer har genomförts med fem gymnasielärare i biologi rörande deras uppfattningar om och värderingar av NOS i undervisningen samt om hur de ställer sig till NOS som innehållsbärande idé. Aktuella styrdokument har analyserats med avseende på skrivningar om NOS utifrån vedertagna NOS-aspekter.Genomgången av styrdokumenten har visat att de innehåller talrika skrivningar med koppling till NOS. I intervjuerna uppgav lärarna dock att explicit NOS-undervisning förekom endast i mycket begränsad omfattning.

Abstract                - ?Mergers and acquisitions ? How does the integration process affect the result in mergers and acquisitions?Date:                              May 31st 2012Level:                             Master thesis in Business administration, 15 ECTSInstitution:                  School of Sustainable Development of Society and Technology, Mälardalen UniversityAuthors:                       Mikael Hansson              15th May 1984                                         Jani Timonen                   12th June 1983Title:                              Mergers and acquisitions ? How does the integration process affect the result in mergers and acquisitionsTutor:                             Staffan BoströmKeywords:                   Mergers, acquisitions, synergies, cultural, competitive advantage, integrating, stakeholder theory and institutional theoryResearch questions:                   How has the integration process affected the outcome of the acquisition of Jokab and what can ABB do differently in future acquisitions?Purpose:                       The purpose of this master thesis is to identify the factors that affect a merger or an acquisition and the factors that make the integration process a success or failure.Method:                       The method used in this study is based on systems theory, this means that reality is explained as objective and completely as possible. The study is qualitative in nature, in which a deeper understanding of the subject mergers and acquisitions wants to be achieved. The study uses an abductive approach and the data used was both from primary and secondary sources.Conclusion:     The result of the study shows that the integration process is influenced by several factors. The most important factors from the acquirer are to have a time schedule, clear communication and a person in charge of the integration process.

This Master?s thesis provides insights into adult women?s fictional reading within the conceptual phrase ?a good book?. Eight qualitative and semi-structured interviews were performed in order to examine the nature of response and perceived benefits. The collected data were analyzed by Louise M. Rosenblatt?s reception-oriented transactional theory of reading and the cognitive psychology-based model of reading developed within the joint Nordic project SKRIN.

The increasing importance of human rights within the international community over the past fifteen years has raised the issue of humanitarian intervention. This concept is a complex one, and in the debate surrounding this issue can be heard arguments from and within legal, political and ethical standpoints. There is not yet a unified definition or agreement as to the nature of humanitarian intervention but it is clear that it is an important issue internationally and it is therefore interesting to see how this has affected the debate within individual countries. This study will thus examine the international development surrounding humanitarian intervention in relation to the official position taken by the Swedish government. The developments and discussion surrounding humanitarian intervention internationally and two central difficulties within this concept, legality vs.

Research regarding the maintenance of the Sami language shows that the Swedish society has a big influence on the development of the Sami identity and also the maintenance of the Sami language. The assimilation of the Sami language and the traditional Sami religion was forced mainly by the Swedish education form and the Swedish church. In modern times many different forms of Sami identities have been developed due to the scattering of the Sami people, and also because of the urbanization of the Swedish society. The Sami nature religion is still alive in the Sami group, thanks to the mythological stories told and preserved by their oral  tradition. The purpose of this assignment was to make research of how the Sami identity is being presented in three current Swedish books.

The search for antibiotic compounds from the natural environment has been going on for seven decades, ever since penicillin entered the market and antibiotic treatments became routine. The evolutionary pressure put on the pathogenic microorganisms induced a rapid spreading of naturally occurring resistance genes, leaving only the option of finding new antibiotics to treat the resistant pathogens. Microorganisms have been extensively mined for their biosynthetic abilities to produce biologically active compounds. To date, more than 23 000 microbial natural products have been discovered. The Actinomycetales are ubiquitous bacteria that have been used for antibiotic discovery for more than half a century, and over 10 000 natural products have been identified from the order.

Probiotics is a special group of health products on the market. The most common type of  these is live cultures of lactic acid fermenting bacteria from raw milk . These include, among others, yogurt and various trademarks such as Hälsofil ®, Acidophilus ®, Dofilus ® and Kefir ®. Such products are often used by patients who are treated with antibiotics to combat the intestinal flora eliminated, thus causing digestive problems. The present work deals with yet another type of health product, viz.

The objective of this essay is, from the golf perspective including the golf courses' physical attributes, golf club management, members of the golf club and golf course designers, to explore possibilities for making existing golf courses more multifunctional. The purpose of this is to increase the understanding for golf courses' role as part of the landscape and comprehension regarding possible opportunities around them to exploit and develop.The increased pressure of population in peri-urban areas has resulted in a greater need for accessible recreation, particularly in the isolated farmland. As a result, land is sometimes used against landowners' will, which is a deficiency that is the basis for many conflicts between farmers and landowners.In the current situation, there is a negative trend in golf with reduced interest and fewer golfers than in the past. As a result, many of Sweden's golf courses have financial problems and are therefore trying to find new ways to avoid bankruptcy. Sweden's existing golf courses occupy about 30 000 hectares of land, of which a very large percentage are located in peri-urban areas.

Literature and music as an expression of art have some parts in common, others can quite differ. Both are using a language, and both can exist in written representations. You can find such written or printed items in library catalogues. The aim of this two years master's thesis is to examine how cataloguing of printed fiction-literature and printed music looks like, what differences you can find in cataloguing of printed literature and printed music.This study is based on a comparative methodology and two different theories are used. The first describes the common tasks for library catalogues as they are known traditionally and recently (as FRBR-conceptual model), the other is a comparison of the two art-species literature (fiction) and music.This paper's first part is a comparison of how printed literature and printed music are catalogued in the Swedish national catalogue LIBRIS.

During 2008 we experienced an expansion of large scale investments in foreign farmland. This increasing trend has become a political hot-spot, but there is not much research available within the field. Due to a lack of research it remains a vital task to outline the potential effects of this trend. Drawing on existing ideas from some of the main actors within the field, The Food and Agriculture Organization of the United Nations (FAO), The World Bank, International Food Policy Research Institute (IFPRI) and the latest G8 summit on agriculture, four main purposes are set out for this paper. First, to outline some of the underlying mechanisms behind the trend is considered crucial for the understanding of the nature of these investments.

AbstractIn November 2011 the Swedish Government announced that they were conducting an investigation to examine what impact the conversion of existing rental stock to condominiums could have on the development of the Million programme areas. The proposal of converting rental stocks to condominiums aims to help people living in these neighbourhoods to private ownership, while still allowing people who want to continue to rent their homes to do that. This thesis intends to investigate the effects of the proposed reform from a management perspective. The maintenance of the areas built during the Million Programme gets more neglected every year that passes. The majority of the housing stock is rental properties and extensive renovation of the surface layer, tribes and public spaces are essential in all Million programme areas studied. By transforming a portion of the housing stock into condominiums and by improve the living environment through renovations, these areas would be able to gets more attractive.