The purpose of this paper is to investigate analysts' and investors' possibility to compare different companies' information in accounting for goodwill under IFRS in their annual and semi-annual reports. The study was based on IAS 34 on interim reporting, IAS 36 impairment of goodwill and the comparability requirement of the financial statements. Therefore, the comparability requirements? of the IASB Framework, previous studies on the comparability after the implementation of IFRS and also the relevance of goodwill was studied. We used a qualitative textual analysis to examine whether the recognition of goodwill is considered to be comparable between our sample of companies' annual and semi-annual reports from 2008 and 2009 data.

Subject: Independent essay in War Science (15 points) which debate the question if PrivateMilitary Companies is an asset or a threat to the Swedish Armed Forces regarding rerecruitmentwith focus on the soldiers of FS21.That which is investigated is the general attitude amongst soldiers who have completed theirconscript duty according to the old conscript system and now is employed in order to conducta tour abroad with Afghanistan as area of operations. Further investigated is their attitudeagainst the Swedish Armed Forces as an employer, as well as the private sector whichwant/could benefit from the skills the soldiers is possessing. Could the soldiers se themselvesleave the Armed Forces before the contract has expired in benefit of private companies whichclaim they solve similar tasks.Purpose: The purpose with this essay is to contribute with knowledge about a number ofemployed soldiers? attitude against Private Military Companies. Further; if the soldiersbelieve the Armed Forces provide them as they think they deserve/ want in order to stay andnot leave their job in favour of PMC:s, and through it clarify what the soldiers value asemployees.Order of Approach, Method and Material: The method I?m using is a survey in whichsoldiers and squad leaders have answered the questions.

Social capital is a relatively new concept that has received considerable attention in various community branches. The concept relates to people?s contact and relationship with each other, where their social network is seen as a resource. An extensive network of contacts and trust between people often go hand in hand. People with high social capital have high trust in their fellow human beings and vice versa.

The concept of the dynamic region has become a more prospering thought in the era of globalisation. This concerns in particular, cross border regions ? well-integrated territorial regions crossing more than one nation. In this paper I examine the development from a critical perspective and I map the democratic pitfalls of new territorial political constructions across national borders. The empirical analysis is a case report taken from the Öresund region, a cross border region between Sweden and Denmark.

With an increased empowerment of the users, and a dependence on outside critics, one wonders what kind of role the librarians have in a context where qualitative literature is discussed. The aim of this study is to examine the relationship between librarians private and professional views on qualitative fiction, in order to be able to discuss their role as quality intermediaries in a user oriented context.The method used, is the qualitative, semistructured interview. This author interviewed seven librarians from three different libraries in Sweden. The theoretical emphasis partly relies on the ten words of qualitative value that Inger Elam and Bengt Brülde discusses in their respective texts, partly on David Garvins quality assessment theory, which defines several quality categories divided between an absolute and a relative quality view.Through the comparison between the private and the professional quality view, examined with the two theoretical approaches, the analysis of the interview material shows that there lies a complexity in the librarians professional role. On the one hand, they are dependent of both the users and the critics judgements about the qualitative aspect in the work with purchasing new literature to the library.

Corporate failures pose a problem for banks, investors, customers, employees andinsurers. With a multivariate discrimination method, the study aims to find the specificfinancial ratios that most accurate reveals a company's financial health, which is ofinterest to all of the above parties. The data consist of 1042 Swedish small enterprisesand 30 different financial ratios between the years 2005?2007. The result shows thatbankrupt firms three years before bankruptcy have a disadvantaged capital structurewith poor solvency and high debt.

This examination studies the gender balance of contemporary art exhibitions in Sweden. To what extent genders are equally represented assumes to be based on how the curating process considers equality work. Three categories of art organisations are studied with the intention to determine differences in equality approach between the categories. Official documents of each organisation are examined to understand how they formally relate to equality work. Statistics of the actual gender balance of each organisation are produced based on the last two years exhibition archives.

The commercial real estate market makes up a large part of Sweden's property portfolio, as well as other open, free markets in the real estate market it is regulated by supply and demand. There are several factors that affect the supply and demand in the commercial real estate market, for instance the price, type of real estate and the condition of the real estate. In order to achieve success in the commercial real estate market it requires that real estate agents have a certain expertise and flexibility in their thinking to adapt commercial real estates to supply and demand. Active investors on the commercial real estate market are for instance private real estate agents, their knowledge and experience will help increase the value of commercial real estate in the long run. In order to provide the market flexibility in its real estate portfolio, vacancy is a factor that can be used.

Since social media is used more today than just a few years ago, it is easier to share our lives to the public in just a few seconds. Social media is easily accessible on smartphones, tablets and computers which allow us users to use them whenever we want.Instagram is an example of a very popular social media today. In this paper we focus on how younger women think about their privacy when using and publishing pictures on Instagram. We have been using a qualitative research method in which ten people were interviewed. All respondents agreed that privacy is important when publishing pictures or videos on Instagram, but there were also some differences between users with public and private accounts.

The purpose of this study is to gain increased understanding of managers´ attitudes and knowledge about its role in the internal organizational communication. We want to understand how managers define dialogue and further understand the role that dialogue plays for managers. We want to see whether the different managers highlight some common foundations or differences in the dialogue. With the help of the following two questions we wish to understand managers´ relationship to the dialogue within the internal organizational communication: -What meaning does the dialogue have for managers in the private sector?-What role does the dialogue play in the internal organizational communication according to these managers? We use qualitative interviews as the data collection method of our material. Using material from the interviews and mainly in accordance with William Isaacs? theory of dialogue, wecan answer our questions. The result shows that managers' views on the dialogue in many cases are similar to Isaacs? vision but differs in part. The managers believe that employees are there to contribute to the company.

The purpose of this thesis is to investigate the employees´ duty of loyalty to their employer when making statements on social media networks and if this opposes the employees´ right to freedom of speech. Another purpose of this thesis is to investigate freedom of speech from an EU juridical point of view. Also a discussion concerning gender issues on this subject takes place is presented in the thesis. The questions to answer the purpose of this thesis are the following: Where is the line drawn for what an employee can publish on a social media network without breaching their duty of loyalty towards their employer?, and How does an employee´s freedom of speech relate to these types of statements on a social media network? The method used for this thesis is the classical legal method.The legal inquiry shows that duty of loyalty is a hidden clause in all employment contracts, and it must be respected by the employee.

The workplace has a direct impact on the physical, psychological, economic and social well-being of the workers. A healthy workplace leads to increased health among the employees which also makes the employees more productive (Källestål, 2004). A poor working environment can have negative consequences for individuals, companies and society (SOU, 2009:47).This is a qualitative study that investigates companies? view of health promotion and how they practice health promotion in working life. Five private and five public companies, with representatives from the management were interviewed.

Syftet var att kartlägga arbetstillfredsställelsen hos chefer i svensk äldreomsorg samt undersöka om det fanns några skillnader mellan chefer i privat och offentlig verksamhet. En rikstäckande webbenkätundersökning (N=104) genomfördes. Denna genererade både kvantitativ och kvalitativ data. Cheferna som sammantagen grupp visar på en förhållandevis hög arbetstillfredsställelse. Resultatet visade dock att det fanns signifikanta skillnader mellan privata och offentliga chefer vad gäller arbetstillfredsställelse.

People who invest capital in promising projects as a profession are called venture capitalists. They are constantly looking for new investment opportunities. Recently, media have observed a growing interest in forest land as capital investment. This is because several fund and investment company market the possibility of safe return through investment in woodland, both in Sweden and abroad. When an investment in forests is seen as an acceptable investment option, focus turns to nearby areas, namely agricultural land.

Swedish school system is today victim of facing competition. Today sees the school leadership the students like customers whom they depend to operate their school. But I have asked myself, what will be the new students see and how much this spectacle in both money and time that project will cost for the municipality and school teachers. The question is if whether the school will be better when the competition becomes school or just better marketed? I'm interested in how clearly ideologies emerge in schools brochures if we study them at critically and analytically way.