With the introduction of IFRS, the IASB left the previously used method of amortization and instead introduced fair value. Studies show that firms manipulate the value of goodwill based on agency related incentives and opportunities, such as bonus payment, management tenure and acquisition of firms. The responsibility of checking the quality of financial reports, and give other market participants reasons to trust them, is primarily on accountants. The transition to fair value thus creates a problem for accountants to actually check the fair values produces by firms. Our purpose is to investigate whether the working method of accountants is purposeful in order to maintain the credibility of goodwill values.

The aim of this thesis is to contribute to a better understanding of the FRA-law. The focus of the study is to examine how Swedish politicians relate to the new draft of this law on intelligence. Key themes in the study are security, threats, surveillance and privacy. The power relationship between the individual and the state is also examined. Empirical data used in this study consists of a spoken plenary debate in the House which was held in connection with the adoption of the FRA law in June 2008.

Moisture damage in kitchens is an area that many people believe to be irrelevant andnot a subject to concern, however the problems encountered might be larger thananticipated.The purpose of this essay is to get a view of how problematic moisture damagecurrently is as well as what can be done to prevent damage during the constructionand building of new housing.Statistics regarding moisture damage as well as several tools for damage preventionhave been studied and investigated. Industrial regulations have been reviewed tounderstand the requirements construction companies must legally follow during theconstruction and building of new kitchens. Home manufacturers and largerentrepreneurs have been contacted in order to get their point of view regarding theproblems with moisture damages in kitchens.The knowledge of moisture safe constructions is prevalent by home manufacturers,insurance companies and entrepreneurs. Despite this knowledge, the constructioncompanies predominately follow the industries regulations, which normally onlyimplement the minimum requirements.In order to get construction companies to design and build kitchens with increasedmoisture security, stricter industrial regulations might be needed to be implemented.Unlike bathrooms and laundry rooms, kitchens are not defined as a ?wet room? andthe regulations for the construction of kitchens are more lenient.It is difficult to detect water leaks in an early state and the moisture damage is usuallyextensive before it is discovered and repaired if the kitchen lacks moisture securedconstruction and water security.

One fundamental principle in Swedish contract law is that passive acceptance does not constitute a binding acceptance of an offer. Still, business owners use the consumers unknowing of this, and form offers saying passivity will lead to a binding agreement. Business owners are thus trying to ?negatively bind? the consumer to agreements. There are rules prohibiting this kind of actions in the Swedish marketing law (MFL).In order to find out what constitutes this forbidden kind of agreement-entering according to the Swedish Market Court, an analysis of seven cases settled between 2002-2009 and concerning consumers in these situations, is made.

Vid kemisk massatillverkning finns behov av mättekniker som möjliggör ytterligare optimering av processen. Möjligheten att analysera svartlut med hjälp av aktiv akustisk spektrometri utreddes genom att ett online instrument konstruerdes och installerdes på ett pappersbruk. Analyser med multivariata metoder utfördes på resultaten. På grund av yttre omständigheter försenades arbetet, och ett tillräckligt dataunderlag för en definitiv slutsats erhölls ej. En rad vidare arbeten föreslås..

Title: Creating high awareness ? A study in how a company can create awareness with cost efficient marketing methods. (Skapande av hög medvetenhet ? En studie i hur ett företag kan skapa medvetenhet med kostnadseffektiva marknadsförings metoder).Authors: Alexander Edlund and Fredrik HanssonAim: Our aim is to reveal the pros and cons of cost efficient marketing and decide which cost efficient method works best in creating awareness. We also want to determine if the methods can be integrated in a successful way to achieve greater awareness.Method/Material: We have made a qualitative approach by conducting three in depth interviews with the company Bluetooth SIG?s marketing director Anders Edlund.

This thesis revolves around NATO?s role in the Ukraine crisis with the startpoint in 2014. Specifically, through conducting a qualitative content analysis of various NATO related material, a study regarding NATO?s security strategy and defense strategy, and the strategies' implications and roles in the Ukraine crisis, was able to be conducted. The purpose was to obtain an understanding of how NATO?s strategy has been interpreted and implemented in relation to the crisis.

The project team has chosen to carry out the project itself. This is to be able to work more flexibly in the product development process and not be guided by some guidelines.Every day, we read in the media about a new truck burglary. The problem has become so common that we do not even notice it in the media. Each year the theft of 1 billion of Sweden and the entire 82 billion in Europe in 2008. This is an increase of 10 billion by 2007.

Trygghet är en subjektiv upplevelse som påverkas av många olika faktorer och påverkar människors hälsa och beteenden. En individs hälsa påverkas av hela den omgivande miljön och otrygghet kan leda till att områden inte utnyttjas, vilket kan föranleda inaktivitet, isolering och stress. Trygghet påverkas negativt av förekomst av brott och positivt av gemenskap, mötesplatser och delaktighet. I Sverige upplever de flesta sitt bostadsområde som tryggt men det är vanligare att boende i flerfamiljshus i större städer upplever otrygghet. I stadsdelen Råby i Västerås finns mycket flerfamiljshus och har ett rykte om att vara otryggt.

The purpose of this study was to examine and illustrate how young adults look at themselves and their lifesituation in relation to the late modern society. More specifically its aim was to find out if the respondents have been affected by the ideals and norms of the late modern society in their lifechoises and their view of happiness. This study was based on interviews with eight young adults in the ages between 25 - 33. Out of the eight three were singles, two were married with children and three were in relationships. During the process four themes were identified: The importance and developement of an identity, fullfillment in the respondents lifesituations, the experience of happiness in the respondents lives and how the late modern society have influenced the respondents in their lives.

The focus of this study is on the nature of social support from the rape survivor's perspective. Research has shown that social support is essential to the survivor's ability to recover from rape and that it acts as a powerful tool for the survivor to effectively deal with the PTSD symptoms that follow rape. The research also shows that survivors often receive or interpret reactions after a rape as negative. Hence, these reactions can be detrimental tothe healing process.Qualitative interviews with six women on their experience of social support after rape form the base of this study and Anthony Giddens terms ontological security, fateful moments and bodily self-management are a part of the analytical apparatus. Rape is commonly analyzed from a feminist perspective.

The number of smartphones are constantly increasing, 2010 approximately 200 million unitswere sold globally and the figure is predicted to increase to 1 billion in 2016. The increased useof smartphones also carries many risks, for example many smartphones are connected to theInternet. This is a possible way for hackers to gain access to user devices. Smartphones are wellrepresented in research on its safety, while research on its use and users? awareness often leavesmore to be desired.

Even though terrorism has been on the political agenda for several years there is no general accepted definition of the phenomena of terrorism. Several scientist do also apply that terrorism have changed after the 9/11-attacks. The purpose with this thesis was to analyze and compare the image of terrorism represented by the United States, United Kingdom, Sweden and Norway, in an attempt to draw conclusions about similarities and differentials. The material that was used was these four nations individual counter terrorism strategy. This was made by using idea analysis and self constructed dimensions based on earlier science about security, terrorism and international law.

We are getting smarter. Our knowledge of the world around us is increasing rapidly and our population spend a big portion of their time in school studying it. But art and craft are moving out to give room for more theoretical subjects. Today many of us can not even fix a torn shirt without help. We buy new ones, they are cheap enough.

One fundamental principle in Swedish contract law is that passive acceptance does not constitute a binding acceptance of an offer. Still, business owners use the consumers unknowing of this, and form offers saying passivity will lead to a binding agreement. Business owners are thus trying to ?negatively bind? the consumer to agreements. There are rules prohibiting this kind of actions in the Swedish marketing law (MFL).In order to find out what constitutes this forbidden kind of agreement-entering according to the Swedish Market Court, an analysis of seven cases settled between 2002-2009 and concerning consumers in these situations, is made.