Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed to write of their goodwill during the years they had expected the extra profit to arise. According to the new regulation, an impairment test shall be done annually, as well as when there is an indication of decreased value. According to IAS 36 point 134, the company shall provide information in their accountancy about the impairment test.The aim of this study is to find out if some companies may be willing to reveal less information in their accountancy, and if there are any factors that affect this.

Title AB Volvo Pentas packaging system ?process and packaging logisticsAuthor Peter Powell, Lund's Technical CollegeSupervisors Annika Olsson, Lund's Technical CollegeJan Svensson, AB Volvo PentaProblem - Packaging requirements ? Which requirements are there, how do they affect each other and how are they fulfilled?- Packaging process ? what is the line of action when developing new packaging and making adjustments in existing ones? Who has the responsibility to do what?- Packaging logistics ? How is the packaging system adapted to transport efficiency and handling?Objective To create an overall picture over how the packaging system affects and is affected by different functions and players within and beyond the company boundaries, to give a clear picture of how changes in the packaging system is made today and how it could work and finally to give suggestions for cost savings affected by the packaging system.Method The methods used for this thesis has mainly consisted of action research and at some extent case studies. As a previous employee at the department of logistics at Volvo Penta I?ve taken part of the environment, information and prerequisites that this thesis discusses on a daily basis. Case studies have been used for the collection and analysis of data concerning packaging logistics as I?ve chosen to consider only specific markets and packaging.Conclusions This thesis has highlighted the demands that are placed upon engine packaging throughout all concerned units and how these demands affect each other, positively and negatively.

During the 17th century the production and distribution of printed works increased in Stockholm and Uppsala. However, all works that the publisher wanted to print, did not reach the reader. This thesis aimed to show when, where and how printed books and dissertations did not reach the reader. To achieve this aim, aspects of several well known models showing systems of book production and distribution were combined and adapted to suit Swedish conditions in the 17th century. This combined model focused on processes of selection and was presented and used as a theoretical approach.

With a new digital world that runs parallel with our physical one, we are also facing a new type of architecture and new materials that this new architecture is built on. In this thesis I examine pixels and vectors, two of the digital materials used to create pictures. By approaching them as digital materials, I have mapped their different qualities, when and where one or the other is more or less applicable and the reason behind it. My main research question asked was the following: Are the (digital) materials challenged outside their primary fields of application, and in that case, in which way? With this question in mind, I carried out a semiotic picture analysis on four pictures, later on dividing them into four different categories, based on their different qualities and their ability to deliver information.

The purpose of this study was to examine the differences and similarities between coping strategies used by individuals with the disability ADHD in childhood and later adulthood. The questions we asked ourselves: Are the individuals using the same form of coping in adulthood as in childhood? What copingstrategies used individuals while growing up? What coping-strategies used the individuals in adulthood? To fulfill the purpose and answer the questions, we used qualitative methods. Interviews were conducted with four adults who have the disa-bility ADHD. The interviews were analyzed by the hermeneutic circle.

The education sector can be seen as a cornerstone of today's society, an organization that is under constant change and evolve as society. The compulsory school system is of significant role in society that places high demands on its management. The following study investigates the requirements for documentation in primary school organization and operations, and how these requirements are perceived and affect the school's organization and activities of the study carried out at different levels of the organization so as to get an overall picture of its impact. In order to analyze and create understanding of the results, the study applies the theory of New Public Management and various reforms that can be linked to the increased documentation requirements and its influence in the public administration. Study results show that there is a mixed picture of the documentation impact on the school system. Shown are both positive and negative effects of the documentation requirements.

The aim of this paper is to investigate the subject matter of visual communication in presentation brochures of two Swedish regions: Region Halland and Region Dalarna. My focuses are the following questions: what is the aim of the brochures and in what ways does the visual material relate to that aim? How can strategic communication be defined through a visual perspective and in what ways is it useful in the context of presentation brochures of the regions? What sort of communicational functions are specific for the visual material in relation to the written language of the brochures? Lead by these questions, I start by analyzing the brochures through a textual analysis and a social semiotic approach. The result shows that the aim seems to be both political and commercial, but that the visual elements relate more strongly to the commercial aim than to the political aim by the way they strive to present a positive image of the region. The visual elements work in strategic ways that I define as visual strategies.

Research about what differences and similarities exists between UNHCR and UNRWA in the opinion of a refugee?This examination focuses on a study between The United Nations High Commissioner for Refugees (UNHCR) and THE United Nations Relief and Works Agency for Palestine Refugees in the Near East (UNRWA). Both organizations are UN-related and are in charge of refugees, however they differ by the fact the UNHCR controls all of the world?s refugees with the exception of the Palestinian refugees, for which UNRWA. The aim of this work will be to examine the definition of refugees as well as their entitlements and in what way they differ depending on which organization they belong to.As theory I have, among others, used Rainer Bauböck?s book ? Transnational Citizenship?.

The aim of this Master?s thesis is to examine how the literature criticism are in the Swedish media in the reception of the novel Mosquitoes and tigers from 2007 written by the Swedish author Maja Lundgren. A second aim is to examine how master suppression techniques have been used by the literature critics in the newspaper debate. This qualitative study is based upon a total of 52 articles and reviews from five big Swedish newspapers. The theoretical approach, literature criticism, mainly originates from the Swedish professor in Literature Science Tomas Forser and the literature scholar Gunnar Hansson.

En diskussion via telefon om hur den första filmen såg ut ledde oss in på ett spår där vi pratade om hur man genom tiden hade använt sig av olika metoder för att skapa en illusion av rörelse. Tankebanorna ledde oss vidare till en fråga om hur vi skulle kunna göra för att skapa något rörligt på ett sätt som inte ofta ses i dessa tider. Skulle vi kunna göra en film som återigen känns genuin, något som är mer än ett par pixlar på en skärm? Anledningen till att vi ville försöka uppnå en genuin känsla var mycket för att man kanske idag har slutat se film som en konstform. Vi vet inte idag hur det fungerar, det bara gör det, och det godtar vi.

The swedish education system in general and the swedish gymnasium in particular is at the point of a thorough reform of the guidelines in education. One major difference given in the guidelines is that the former core subject of arts education is abandoned in favour of making history a mandatory class. This despite the curriculum outlined in 1994 remains. Through comparativ text analysis of the documents and reports outlining this reform and defining the curriculum as well as the guidelines for the education system this study aims to point out the reasons for this change. Through in depth interviews with teachers, educators and authorities in addition to readings of contemporary research on arts in education the study will depict a larger picture of the scheme of things.

The purpose of this essay has been to describe and compare the personal qualities that the Swedish newspaper Dagens Nyheter (DN) tried to associate Barack Obama and John McCain with during the American presidential election campaign 2008. The main question to be answered is: What social and physical characters as well as what personal experiences, interest and resources did DN tried to emphasize regarding John McCain and Barack Obama during the American presidential election campaign 2008. The theoretical starting-point has been John B Thompson?s theory of the mediated publicity and John Corner´s theory of political persona and spheres of action. Various DN news texts, in all 38 articles, have been examined by content analysis from 25th of august to the 4th of November.

This two years master?s thesis is a review and exploration of the Swedish debate concerning children?s literature from the 19th century to the present, as well as the evaluation and analysis of four adaptations of the tale Red Riding Hood. The aims are to identify how ideas and values regarding the role of children?s literature in society have developed over time and to contribute with a knowledge base for continued reflection and discussion on the subject of children?s reading and mediation of children?s literature in public libraries.The theory and method used in the thesis, is primarily based on the discourse analysis of Michel Foucault. I have identified four main discourses: the educational discourse, the liberation discourse, the politicized dis- course and the popular discourse.

Carl Gustav von Brinkman was born in Nacka, Sweden 1764 but in his eleventh year he was sent away by his father to the Herrnhuter school in Niesky to become a missionary. Brinkman developed other plans. The experience of the school as a place that censured his thoughts and hindered his development, took an early start and grew stronger. He tried to convince his teachers in the congregation that they should allow him to attend the university in Halle, but they wanted his father to decide. His father then threatened to exclude him from the family if he went to Halle.

This is a report for our thesis that was conducted as a conclusion of our bachelor degree in Business engineering at the Royal Institute of Technology (KTH). The work is done in cooperation with the firm Navigate Consulting Business Solutions AB.They have their leading expertise in Oracle E-Business Suite and has previously chosen to implement Oracle EBS R12. The modules that are planned to be implemented are general ledger (GL), accounts payable (AP), accounts receivable (AR), project module (PA), purchases, and CRM. For a consulting company like Navigate, it is particularly important to have a simple and effective time reporting process. We were therefore asked to provide new tabs with a decision-making process to determine if Oracle Time & Labor (OTL) is a useful time tracking system for their business.In order to achieve the company´s aim and objective we decided to follow a development method with five different phases.