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.

Agencies towards Sustainable Development ? A Study of Environmental Management Systems in Governmental Agencies 2005A vision of the Swedish government is to build an ecologically sustainable society. A tool in this effort is to implement environmental management systems (EMS). The aim of the thesis is to present in which phase of the implementation of EMS Swedish governmental agencies are. This will be done by compilation and evaluation of agencies? yearly environmental reports.The thesis is written in co-operation with the Swedish Environmental Protection Agency (Swedish EPA).

The name of the study means ?The short arm - a study in diversity and arm?s length in the cultural collaboration model?. Right now there is a reform in the Swedish cultural administration where the responsibility for handing out state funds and grants to cultural organizations is changing from the state government to the local regional governments. The purpose of this study is to map the organisational changes caused by the reform and investigate how this affects the regional policies concerning cultural diversity and the arm?s length principle.

Problemställningar:Hur arbetar sportföretag med Corporate Social Responsibility (CSR)?Hur är CSR-arbetet hos ett sportföretag sammankopplat med deras varumärke och varumärkeslojalitet?Syfte: Syftet med denna studie är att få en djupare förståelse om hur ett av de största sportföretagen, som tillverkar sportutrustning och kläder, arbetar med CSR samt hur de förhåller sig till fenomenet. Vi vill även undersöka hur ett sportföretags CSR-arbete är sammankopplat med företagets varumärke och varumärkeslojalitet. Vi vill vidare undersöka om ramen för teorin kan jämföras med hur sportföretag arbetar med CSR i verkligheten.Teoretisk referensram: I detta kapitel presenteras den existerande teorierna kring begreppen Corporate Social Responsibility (CSR), Sportföretag och CSR samt varumärke och varumärkeslojalitet. Detta kapitel har väsentlig betydelse da? det ligger till grund för studien och hjälper oss att ge klarhet inom ämnet.Metod: Fallstudien har genomförts med en kvalitativ undersökningsmetod och en deduktiv ansatts.

The object of the essay was to investigate the argumentation in the bill, the comments from unions and the authorities, among others and the motions concerning the bill. To analysis this argumentation I have been using feminist theory, specifically Carole Lee Bacchis ?What?s the problem?-aproach. I also used Maud Eduards and Diane Sainsbury to complete my theory. They describe men as the norm of the society and women as deviant.

This thesis is based on thirteen qualitative interviews with civil servants and politicians. The purpose of the study is to research these informants? attitudes towards integration and their reflections about immigrants? lower chances in an ethnically segregated housing and labour market. The theoretical frame of references is based on social constructionism and focuses on including and excluding power structures. The empirical material provides both structural and cultural explanations to immigrants? problems as regards inclusion in Swedish society.

AbstractThe purpose of this investigation is to find out how the pupils can discover and to feel joy in their creative art activity and also to believe in their own ability. The aim is to figure out if creative art activity is able to raise the pupil?s self-image. By literature, pedagogue interviews, and interviews with pupils at the age of ten years old and by action research is the way that I have searched for an answer for my question. The main result is that fantasy, creativity, courage and lust are important parts to develop in the job of raising the self-image.

Play is an important part of children´s everyday life, it is through play children develop. Play occurs a lot in kindergarten and in this study, the aim is to examine how play activities play is used in preschool teaching and the role of the teacher´s in the play. Video recordings of play activities done and qualitative methods (conversation analysis) has been used to analyze the video recordings. The results of this study show that play are widely used as a pedagogical tool in preschool. It is through play children develop.

In this essay, the aim is to study the role the politicians play in relation to the people they represent. This is manly a theoretically study, which focus is on the theories behind the way we choose to identify the role of politicians. We ascribe different underlying values to the role of politicians and as a result from these different values a conflict can arise. Two central terms in my discussion are the way the politicians represent people's values and meanings combined to the possibilities for the people to hold the politicians responsible. Depending on which ethic values you put to the role, you have different views about how the politicians should act.

In this report female farmers use of technical equipment is investigated. There is little research made on this subject in Sweden, therefore this report can be seen as an explorative study. Research makes it clear that machinery, throughout history and even today, has been seen as a male area. Heavy machines are often associated with the same attributes as masculinity. Force, power, efficiency and control are some examples.

The aim of the literature review was to illuminate the importance of nutritional management to patients who have sustained a traumatic brain injury (TBI) and describe nurses responsibility and meaningful function in the nutritional support. TBI patients tend to be associated with hypermetabolism and hypercatabolism, resulting in negative nitrogen balances. The results reveal increased energy expenditure and assessments of needs energy requirements at the TBI patients. This study determining the route of feeding: enteral versus parenteral nutrition. Furthermore describes complications associated with enteral feeding.

The trotting in Sweden has a good reputation in an international view, both in the perspective of success and how the sport is managed with focus on security, animal protection and animal welfare. A large number of equipment details are fitted on the horses during training and competition. The Swedish law of prevention of cruelty to animals regulate training and competition with racehorses, and propose to protect horses from unnecessary suffering. The equipment permitted in races is regulated in Tävlingsreglementet (The Regulation of Competititon) and in the regulations of equipment, that the Nordic Regulation Committee and Nordic Animal Welfare Committee have worked out. Due to training and competition the equipment must even meet the Swedish law of prevention of cruelty to animals. However, the behaviour or the senses of the horses is often affected by the equipment due to the way the equipment corrects, modifies, restrains or reduces the behaviour of the horse, which may cause the horse stress or discomfort.

This project investigates how four teachers work to encourage their pupils? love of reading. The study was conducted with the focus on teachers working in grades 1?3. The teacher?s view of their own role in furthering love of reading is also considered.It is hoped that other teachers will gain inspiration and ideas about how to work to motivate their pupils to read.To ascertain the four teachers? opinions and thoughts I conducted qualitative interviews which I then analysed with the help of sentence concentration.The study shows that the teachers work in similar ways, but what they all have in common is that they further love of reading through methods that include conversation and communication with classmates and teacher.

This paper is a study and comparison between the two Wireless LAN (WLAN) standards HiperLAN/2 and IEEE 802.11a. WLANs are used instead or together with ordinary LANs to increase mobility in for example an office. HiperLAN/2 is an European standard developed by ETSI and the IEEEs standard is American. A WLAN-card consists roughly of a Medium Access Control (MAC), Physichal layer (PHY) and an antenna. The antenna is the same for the different standards.

AbstractThe aim of this thesis is to investigate how the Swedish political parties have been discussing gender politics since 1970 to nowadays, in order to see which problems and solutions that have been suggested by the parties to increase the representation of women and the equality between the sexes. The theoretical framework is constructed by theories of women´s representation, gender politics and women?s interest.To describe how the discussions about gender politics have been between the different parties, the methodological foundation consists of an ideology critical textual analysis of the political programs from the Swedish parties.The analysis confirms that the discussions about gender politics and the political representation of women increase over time. The most important issue of equality is the lack of women´s rights and possibilities in the labor market as a consequence of women´s responsibility of home and childcare. The analysis also shows that parties which discuss women as a category and the underrepresentation of women also point out the importance to increase equality between men and women..