Goodwill accounting has for a long time been, and with the implementation of IFRS in 2005, has become an even bigger issue. Critics mean that reporting of goodwill impairments is subject to discretion that can be used by the managers. We have applied a study made by Carlin and Finch (2009) on Nasdaq OMX Stockholm during 2006-2012. Our study contains 50 of the 255 public companies at 2012-12-31. The purpose of the study is to investigate if companies use an opportunistic discount rate when testing for impairment in goodwill and if the relation between goodwill and net profit before taxes, goodwill intensity, is an incentive for opportunism.

The aim of this paper is to examine the psychosocial work environment and safety culture in minor Swedish airports. The purpose is also to investigate the relationships between these two. The paper deals with theories regarding psychosocial work environment, organizational culture and safety as well as safety culture and safety climate. The participants are air traffic controllers working in minor airports in Sweden. The psychosocial work environment was measured with Copenhagen psychosocial questionnaire (COPSOQ) and the safety culture with the safety culture assessment questionnaire (SCAQ).

This report describes the tactics used by the Swedish Air Force rescue services against crashed military aeroplanes and helicopters. The aim of the report is to study and analyze the tactics used by the different Air Force bases, standards, regulations and equipment. The report also discusses the different work environment problems and hazards around military ARFF. Much of the information gathered for the report comes from interviews with personnel working in and with the military rescue services. The overall conclusion is that the basic conditions for a good ARFF tactic are there, but a lot needs to be improved and optimized..

Background: Following an increased awareness concerning social and environmental aspectsin society, more enterprises establish sustainability reports in order to inform theirstakeholders about the company?s sustainability duties. A previous study indicates that themetal sector is enjoying relatively limited increases in business opportunities and/or financialvalue of corporate responsibility. Another study suggests that there is a gap in expectationsbetween producers and users of sustainability reports due to an uncertainty regarding whatinformation such reports should contain and what audience such reports should target. Thequestion is whether or not a gap in expectations concerning sustainability reporting is acontributing factor to the limited increases in financial value in the metal sector?Purpose: The purpose of the study was to examine how a sustainability report should becarried out by a company in the steel industry given what information the company and thestakeholders consider as essential in a sustainability report.Methodology: To accomplish the purpose of the study, a deductive approach was used due tothe availability of suitable theories.

A too large public sector impedes the economic development of Sweden and more privatization could increase the efficiency, quality and diversity of the services offered. It is therefore important that firms operating in traditionally public sectors are given the opportunity to grow. We have through a case study examined two mid-size firms that offer services to, and compete with, the public sector. This thesis aims to describe the growth strategies these firms are using and if competing with the public sector implies any differences in possibilities or barriers when it comes to the firms? growth.

The web has evolved much through the years. From being a place where author and reader were clearly distinguished, it now invites everyone to take part in the development of both content and technology. Social services are central in what is called Web 2.0. Wikis, blogs and folksonomies are all examples of how the users and their communities are key to the development of services. Collaborative writing, tags and API:s are central.

The purpose of this essay is to study the two cases ?The hijacking of a bus in Årdal? & ?The double murder in Ljungsbro? from media ethics aspects.  The aim for this study is to clear up if the the Swedish newspapers have reported according to the mediaethic rules and to see if there is any differences between the newspapers reporting. The following theories has been used to reach the objective: the journalism task, news values, the liberty of press and speach, media ethical rules and discursive discrimination. The study has used a critical discourse method formed by Teun a. van Dijk to analyse the material, mainly through macro- and microstructures.

To act responsible in relation to environmental, economic and social issues is a trend that is spreading among businesses and their investors. In order to assess business risks, ethical interested investors are calling for open, honest, clear CSR information that can be followed up in corporate sustainability reports. The ability to communicate about risks and to meet investors requests already in the business analytic process can save resources and increase the company?s profitability.The idea that companies should take responsibility for their impact on society from economic, environmental and social perspective is called Corporate Social Responsibility, CSR. In addition to CSR, there is another three-letter abbreviation in this context, PRI ? Principles for Responsible Investment ? which are principles, signed by ethically interested investors.

In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method.

The purpose of this paper is to investigate in which aspects the public library is affected by its local community. This is re-searched by means of an exemplified case study of a Swedish public library in which we analyze governing documents and the library website with respect to environmental scanning and mar-keting of library services.The research questions are: How are the local community?s demands on the public li-brary being described in the governing document? How is the public library?s response to the demands of the local community being described in the operational plan? How are the demands of the local community, as shown in the governing document and the operational plan, re-flected in the marketing of library services on the library website?Our conclusions are that:The demands of the local community are described in a general fashion in the governing document, but there is a lack of concrete political guidelines.The public library's response to the demands of the local commu-nity is described to some length in the operational plan, but not with respect to economical factors.The demands of the local community are reflected to some length in the marketing of library services on the library website. Many of the overall themes that we identify in the governing document and the operational plan can be found in the marketing directed towards important target groups..

The purpose of this report was to increase knowledge regarding the co-operation between social services from the perspective of employees at a school. The focus was on the question: ?In the schools view, what is the relevance of co-operating with social services?? The problem was divided into three categories; the value of the co-operation, the schools discourse on co-operation and the balance of power in the co-operation. The scientific topic was addressed using a qualitative survey method at a school. Four people were interview; the principal, the welfare officer, and two teachers.

AbstractIn Sweden all persons under the age of 18 are considered children. The age when it is possible to be held responsible for a criminal act, and therefor convicted in court, is 15. Society?s and, perhaps first and foremost, the authority?s attitude towards juvenile crime is that they should not be equal adults in the process within criminal law. Because children are considered essential for the society of tomorrow, it is important to pay extra attention to crimes committed by juveniles.

The environmental situation is becoming increasingly critical. The energy sector and other industries have a big impact on our climate and the public is raising their voice for companies to admit their responsibility towards the environment and society. Companies engage in corporate social responsibility (CSR) and happily disclose their responsible performance in annual reports. But what messages are they conveying in their CSR-reporting, and what attitudes towards CSR can be found underneath the explicit content? The aim of this study is to discover which discourses exist in CSR-reports from Swedish energy companies, and how these discourses operate.

The purpose of the present qualitative study is to create knowledge about librarydigital services and their marketing to patrons with disabilities in Armenia, on theexample of the National Library of Armenia, as well as, to discover opinions of theNLA librarians and patrons with disabilities about the importance of library digitalservices to people with disabilities. Literature review and qualitative interviewing has been employed as methods to collect the empirical data. The results have been analyzed and discussed based on the library-marketing model of marketing research, marketing segmentation, marketing mix strategy and marketing evaluation suggested by Koontz & Gubbin (2010). It has been concluded, that 1) e-accessibility issomething new at the NLA and the NLA does not provide equally available knowledge, resources, services, facilities to patrons with disabilities, because of the following main challenges: lack of continuous funding and support from the state, lack of appropriate facilities and technologies, lack of qualified staff, and historicallyinherited library infrastructure impediments; 2) no library service marketing is conducted to patrons with disabilities at the NLA; 3) the opinions are that provisionwith such services is very important to people with disabilities, since they allow those people to gain access and use information in formats adopted to their various needs, and, of course, they become integrated into the modern society. The important role of a library as a non-discriminator and copyright protector in a developing country when delivering digital library services to patrons with disabilities has also been discovered..

Abstract In order to make the modern agriculture less dependent on non-renewable external inputs, it has to rely more on ecosystem services. The agricultural system produce not only food, fiber and fuel, it also generates other ecosystem services such as e.g. photosynthesis, recycling of nutrients, influencing local microclimate, pollination, biological control and detoxification of noxious chemicals. This study is an attempt to get a better understanding about the interaction among different ecosystem services and different habitats capacity to generate them. An evaluation of eight different methods is done. The ecosystem services studied are the ability to absorb solar energy, biomass production, botanical diversity, decomposition and natural predation of aphids.