Since January 1st 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS). The intention of the introduction of IFRS is to achieve international harmonization of accounting rules in order to make financial reports more comparable between companies from different countries. The purpose of financial reports presented in accordance with IFRS is to provide information that is useful to the users of the information. The aim of this paper is to investigate whether the information regarding goodwill and the goodwill impairment test, presented in accordance with IFRS, in fact is useful to a specific group of accounting information users, namely equity analysts. An empirical study is conducted, based on interviews with seven Swedish equity analysts.

AbstractLevel:Bachelor thesis in Business Administration/Marketing Title:Care Of Haus, "Kan Reklam. Förstår Annat". Ett Varumärke, En uppfattning? Problem:When it comes to building a strong brand it is important that their brand identity, which means how they want to be perceived coincide with how their customers sees them (Melin 1999). Purpose:The purpose of this thesis has been to find out if and how these two aspects coincide with each other.

This essay examines the historical development of group rights for cultural minorities in Sweden between the years 1970 and 2010. The purpose of the study is to analyze the development of political measures taken at government level for different minority groups, foremost explaining the division that have arisen between measures aimed at the five national minorities, the Sámi, the Swedish Finns, the Roma, the Jews and the Tornedalians, and measures directed at other ethnic groups.My conclusions are that the division in Swedish public policy between one the one hand national minorities, and on the other hand immigrant groups, is in no way self-evident. The division has arisen from an international standard on how democratic states, such as Sweden, should treat their cultural minorities. Further, this division has had an immense impact in shaping public policy as well as determining the type of group rights introduced for minority groups in Sweden.A difference has also been found in how the minorities are perceived by state actors. Immigrant groups are currently perceived as less entitled to group rights due to their short presence in Sweden, whereas national minorities are seen as more entitled to group rights due to their long historic presence in the country.

The aims of the present study were to implement and evaluate a three-session Acceptance and Commitment Therapy (ACT) stress management intervention in a non-clinical group of university students (N = 25) and to investigate the importance of practice in an ACT-intervention. A design with pre-test and double post-test was chosen. A comparison was made between a nine-hour ACT-intervention containing practice for the participants, a two-hour lecture on ACT and stress management containing no practice for the participants and a control group. Psychological flexibility was assessed with Acceptance and Action Questionnaire-2 and mindfulness was measured with Kentucky Inventory of Mindfulness Skills. Perceived stress level was measured with Perceived Stress Scale.

Studies have shown that library employees often choose not to use readers? advisory tools but to instead rely entirely on their own experience, often doing the library user a disservice. However, very few have looked at why this is so. This thesis looks at to what extent thirty individual employees in thirty Swedish public libraries use readers advisory tools when helping a patron find a good book, with the major focus on what motivates them to use these tools and why some choose not to use them. It was found that readers? advisory tools where not used with any consistency and that many things influence the library employees? use of these tools.

Karlsson. A (2015). Importance of spirituality and social support for quitting narcotics - Experiences of the12 step program. Bachelor thesis in Public Health science. Department of work- and public health science.

This report describes a comparative study about reading- and writing development in ?A-towns school? in The Gambia and in ?Villaskolan? in Sweden.The purpose of this study is to compare two teachers in Sweden with two teachers and two volunteers from the school in Gambia, with focus on their thoughts and methods on teaching reading and writing at each school and in their social context. The aim is also to observe and describe how classroom environment at both schools can encourage students to read and write.The theoretical base of this study is rooted in a sociocultural perspective but I have also chosen to illuminate behaviorism and cognitivism. The study is qualitative and the main research methods are interviews and observations of the classrooms.My conclusions are, even though considerable differences in approach and conditions, teachers in both schools work hard and show dedication towards their students.Another finding is that teachers use different techniques and working methods to achieve the same goal -to teach their students to read and write based on what is required of them in their cultural and social context. The different ways of teaching have been caused by the existence of different perceived needs based on culture and tradition.One conclusion is also that read and write requirements for students in the Gambia and Sweden are different from each other.

Our thesis focus on how retirees perceive Tv4s news casts of economy news where we focused on five different aspects: What is the relationship between the news cast and the viewer and how does the viewer express their understanding of the news cast and the way it is constructed? What are the viewers attitude towards the news content and how do they find the news cast useful for them personally?We choosed retirees as our target group due to their vulnerable economic position in today?s society and TV as an important medium for them due to the digital divide. The study was performed with twelve qualitative interviews and one group interview where six retirees took part.We discovered a big interest for economic news in the target group. The majority had a sympathetic view of the news cast they saw but they also expressed skepticism toward the economy segment and/or news castings. The majority expressed a lack of trust for the journalists and the experts brought in to share observations and make announcements, and the financial business overall.

The purpose of this Master?s thesis is to investigate how academic librarians experience reference work aimed at international students. International students are a growing usergroup in Swedish academic libraries. The study?s main research question is:- How do academic librarians experience reference work aimed at international students?The study was performed with a phenomenographic methodological approach where seven qualitative interviews with academic librarians were conducted.

The purpose of this study was to increase knowledge about what the lives of the unemployed youth of immigrant background looks like, and what the views of the unemployed young people are about work and employment. The study is a qualitative study where the empirical material is based on interviews with seven unemployed immigrant youth between the ages of 19 and 25 years. A study where the central questions was to explore how the informants' living conditions and identity are affected by being unemployed. The other issues aimed at how informants background affected their ability to enter the labour market, and the job expectations the informants had about the future and the Swedish labour market. Empirin have been analyzed with regard to methodology tool based theory, as well as theoretical starting points, such as social capital, formal and informal channels, ethnicity and stigma theory.

Karlsson. A (2015). Importance of spirituality and social support for quitting narcotics - Experiences of the12 step program. Bachelor thesis in Public Health science. Department of work- and public health science.

This thesis examines which function the information technology may have in thechildren's library, with the example from two library computer programmes. One is anexpert system, Hedvig, which will help children to choose and to find books, and theother is a computer game, The mysterious signs, that will teach children library user education.The main question is: What conceptions do the project-leaders, the children'slibrarians and the children have concerning the function of these two programmes in thechildren's library?The study is based upon qualitative interviews with two projects-leaders, fourlibrarians, three computer programmers and twenty-eight children.The theoretical material consists of examples on other library computer programmesfor children developed in Denmark and USA, some American studies in children'sabilities to use computerized information retrieval systems, and studies concerningchildren's relations to computers.The adult's conceptions of the computer programmes are divided into categories asfollows: Democracy, aspect of sex, complement, marketing, reading promotion,development of competence, information technology development, pedagogics, adulteducational activities, compensation and armusement, pedagogics, usefulness,effectiveness and information. These categories shall be seen as the conclusions of the thesis..

This graduate thesis is engaged with perceived safety and "safe making" design in public places. Despite the fact that we have never been as safe, questions of safety get more attention than ever in today?s society. Public demands for safer and more secure environments and low levels of experienced feelings of safety indicate problems in society that can shrink people's usage of public places as well as their quality of life. Through methodical exaggeration of danger and legislation of laws, the state creates a situation that in different respect work to overprotect the citizens, who are not unlikely to experience feelings of being unsafe at the same time that the actual safety is to big. An expansion of protection against fear can unlike what was first intended decrease the experience of safety.

Environmental issues are global problems and they are a major challenge for any successful organizational business worldwide. Many challenges and opportunities emerge during the certification process of an EMS. Therefore it is interesting to contribute in understanding these emerging problems during this process.The aim of this study is to explore how the environmental objectives could be achieved at preschools in Uppsala, investigate the perceived challenges and opportunities and to identify the outcome of implementing the ISO 14001, Green Flag at such set up.A qualitative method is used and three Green Flag certified preschools, affiliated to the Uppsala Municipality and located at different geographical location were selected. A structured interview with the environmental representatives from the preschools and the municipality was completed. The so-called PDCA-cycle as a method of evaluating sustainable development and analysing the imperial data is used.The study showed that environmental certification constitutes a great challenge for the municipality of Uppsala.

This essay is a meta study of essays published at theInstitution of Library and Information Sciences at theUniversity of Borås in 2009. It aims to answer the followingquestions:What attitudes about new media can be found in essayswritten within SSLIS and are there traces of media panic inthe discourse?The theoretical framework of the essay is based on a theoryof the concept of media panic as defined by Kirsten Drotneret al, and the concept of moral panic as defined by StanleyCohen.The method used is derived from Klaus Krippendorff?sideas on content analysis, as published in the book ContentAnalysis. The method in this study uses computerizedsearches for target words. The target words used were:Internet, web, e-, blogg, facebook and twitter.