Abstract Title:                               Goodwill ? differences and similarities between how IFRS and U.S. GAAP treats goodwill Level:                              One year master, 15 credits Author:                           Oscar Larsen and Thomas Karlsson Supervisor:                     Leif Carlsson Examiner:                      Cecilia Lindh Year of publication:      2011 The main issue:              What are the differences and similarities of the treatment of goodwill between the U.S. GAAP and IFRS? What can the transition from U.S.

From a historical perspective, Sweden is a classic example of a social democratic state in view ofits early development of labor movements, democracy and focus on the welfare state. Today, as amember state of the EU, Sweden has however come to be influenced by America?s neoliberalpolities, where companies need to deliver more and better products/services while the consumerawareness and sensitivity has increased about company?s way to invest. Research shows thatScandinavian companies, primarily in Denmark and Sweden, has a leading position when it comesto responsible corporate behavior which has been the reason to our choice of studying howSwedish companies do to achieve success in CSR. To carry out this study, we have usedqualitative analysis, using semi-structures to interview companies in different industry sectors.

Graphic profiles are a part of companies? brand expressions. The graphical values reflect the brand values the business wants to convey. They consist of different graphic elements such as logo, company sign, colour schemes, templates, rules, fonts, pictograms, formats and references to how different graphic elements should look, for example, business cards, signs and materials for websites. This thesis aims to examine why firms choose to replace their graphic profiles by studying their underlying motivations.

The purpose of this essay is to highlight the conceptions that exist in school towards homosexuality. My overall essay questions are: What rules does the school have to apply concerning homosexuality? What approach do the professors have towards young lesbian women and kind of support is offered to the group? In order to answer these questions I interviewed a professor and a young lesbian female. One of the surveys that has been made, as a normative order, about heterosexuality in the last decade is known as queer theory.One of the theories that in surveys investigates homosexuality as a normative order is known as ?queer theory? and it is the one I decided to use in this essay.Inspired by feminist research, gay and lesbian studies and the poststructuralist theory, the queertheory focuses on some peoples way of organizing sexuality is privileged, sanctioned and is perceived as normal, while others are seen as deviant, abnormal and therefore unwelcome.

Our purpose with this study was to look at the connection between social capital and integration. Particularly if meetings between people from different cultures can increase social capital and in that way affect integration. We start by identifying the social integration perspective we are going to use through out the study and then we introduce social capital theory as a way of narrowing down the field even more. The study was done through six semi structured interviews. We interviewed three women that was established in the Swedish society and three women that had immigration background.

Theoretically, when an organization grows large it has to formalize its structure and exercise control by more regulations. The negative side effect might in turn be demotivated employees (machine bureaucracy). However, practice seems to contradict theory. Therefore, we decided to investigate how a large company, in this case Microsoft, succeeds in creating motivation despite some machine bureaucratic tendencies. The essential findings are that the employees feel motivated by the fact that they are allowed freedom with responsibility.

The municipality of Olofström is intensifying the co-operation with Sölvesborg and Karlshamn, the two other municipalities in the west of Blekinge. They co-operate in two local federations and for the moment negotiations are going on about a third local federation in continuation school, but the municipalities do not agree. The aim of this thesis is to examine why Olofström co-operate with Sölvesborg and Karlshamn, if there are any problems and where the limit of this co-operation is. The method in the thesis is qualitative interviews with local politicians and officials and an actor-structure-perspective is used. The result shows that Olofström is a municipality where the population is decreasing, and it has lost state subsidy during the last decade.

A tough working climate and the lack of extrinsic motivation at workplaces within health care raise the question of what instead drives employees within this industry. A possible answer to this is Public Service Motivation (PSM) - a type of motivation that is based on the desire to do good for society and its individuals. In order to investigate this further we have performed a qualitative study consisting of ten interviews with people working with institutional care, where the purpose has been to identify the sources of motivation and determine the impact of PSM. The results show that the compassion dimension of PSM appears to be one of the most salient motivational factors. While the rest of the PSM dimensions fail to explain the level of motivation to the same extent as compassion, other factors are recognized, such as relatedness and aspects of the nature of the work itself.

The purpose of this paper is to explore what objects that can be seized and how the management of a seizure should be conducted. Ability to take enforcement against an individual should be carefully weighed against the rights and freedoms that exist. Seizure is one of the various restraints that exist, and the regulation on which they appear is mainly in the Code of Judicial Procedure, Chapter 27th. To be able to apply coercive measures, it is fundamental prerequisite that a criminal investigation is initiated, but there exist some significant exceptions to this. There are also rules about who has the right to provide for the seizure, the decision can be taken by a prosecutor, an investigator, a police officer or, in special cases, the court.

Starting in January 2007, capital adequacy of internationally active banks will be regulated by the new Basel Capital Accord, International Convergence of Capital Measurement and Capital Standards ? a revised framework, [Basel II]. The framework introduces for the first time minimum capital requirements for operational risk and encourages market discipline of capital adequacy by initiating requirements for public disclosure of quantitative and qualitative information on operational risk exposure. This thesis examines the nature, definition, management and public disclosure of operational risk in Scandinavian banks based on regulations and recommendations presented in Basel II. We find that the models currently available for addition of operational risk to the capital requirement do not reflect actual operational risk exposure of banks.

Our purpose with this essay is to find explanations to the genesis of the Swedish law against prostitution now in power, known as Sexköpslagen 1998:408. We enter deeply into the official reports behind the law. This Swedish law implies that in a sex trade a crime is committed only by the consumer, and not by the seller. Our essay will result in an analysis of what sexköpslagen is an expression for. Our assumption is that the so called ideology of (gender) equality in Sweden might be a part of the explanation to the genesis of sexköpslagen.

The task to this thesis has been to create an application, Katana-databas 1.0, for analysing c-code. The generated output gets stored in a data structure which content in the end of the program run gets written in a textfile which gets used by Katana. It's a tool for reverse engineering, developed by Johan Kraft at Mälardalens institute.Katana-databas has got the following limitations. (1) It can only handle preprocessed files, meaning it doesn't contain any rows beginning with "#". (2) Only complete files can be handled.

This study is based on three focus group interviews with minors living in Örnsköldsviks municipality. The aim is to investigate what minor individuals want to gain more influence in that concerns their citizenship rights. It also aims to investigate what obstacles there is in their surroundings that prevent them from influencing it. I have conducted semi-structured interviews with the focus groups. The theoretical framework consist of T.H Marshalls theories about citizenship, with the division of civil, political and social rights.

To integrate environmental concerns into non-environmental policy making has become an important policy objective within the European Union. This essay investigates policy instruments in use to achieve environmental policy integration in the EU's transport sector respectively fisheries sector. The point of departure is a theoretical discussion about governance and the use of different policy instruments for environmental management at the EU-level. The focal point is the argumentation that regulatory policy instruments alone cannot achieve environmental policy integration satisfactory. By using Jordan et al's classification of so called "new" environmental policy instruments (market-based instruments, voluntary agreements and ecolabels) as complements to regulatory measures, the essay investigates whether the first-mentioned are used within the two sectors.

This paper studies the Swedish Alien?s Act regulations regarding individuals in need of international protection. The purpose of the essay is to examine the differences between the three grounds of protection that are found in the Swedish Alien?s Act. Central questions have been whether the origins of protection statuses granted in this act are national or international, as the UN convention relating to the status of refugees and also the progress of the European Union?s Common European Asylum System both are affecting the Swedish legislation.