Goodwill är ett omtvistat ämne inom redovisning. I dagens samhälle har företag haft friheten att kunna välja vilken regel i anknytning till goodwill de vill använda och det med hänsyn till vilket resultat de eftersträvar. Våren 2004 offentliggjorde International Accounting Standard Board en ny standard, IFRS 3 för redovisning av företagsförvärv. IFRS 3 går ut på att goodwill inte längre är föremål för planenliga avskrivningar utan istället ska företag genomföra ett ?impairment test? som innebär att företagen genomför en ingående analys av goodwillvärdet årsvis.

The purpose of this essay is to examine if there is any difference in the style of conversation between a municipal politician and a politician in parliament? In order to answer this question I have created two sub-questions that are more precise. The first question is: Are the municipal politicians more open to cooperate with politicians from other parties than the politicians from parliament? And the second question is: Is the rhetoric between the politicians in parliament different than the rhetoric between the municipal politicians?My study is a comparative case study with two different groups of politicians. With the help of a survey I have tried to examine if there are differences in the use of language in the daily work for the politicians.

In 2002 the local council of Lund, Sweden, decides to implement the UN Convention of the Rights of the Child. A number of actors, such as the state, the civil society, the political society and the bureaucracy, participate in the political process with different authority and points of departure. This thesis studies the actors´ interactions from an inside perspective by applying concepts such as political power, democracy and implementation. The methodological departure is action research from within, a local NGO, the local board of Save the Children Sweden. The results of the study indicate that governance and steering of the implementation process at the communal level is weak.

The background to this final thesis is that our mandator, A-hus, was interested to examine which roof system that would be most appropriate to their types of houses. To investigate this, we first conducted an evaluation of the most commonly used roof systems in Sweden today: decking, board, roof cloth and prefabricated roof cassettes.To gather information about the different systems we have conducted interviews with several professionals within the construction industry, done an extensive literature study, and gathered information from the Internet.Based on the evaluation of roof systems and the literature, we analyzed advantages and disadvantages of the roof systems from three main perspectives: system characteristics, economics and other characteristics. We found these perspectives to be the most relevant when selecting a roof system.The main perspectives comprise three categories which are graded. These grades are then added together for a score for each main perspective and a total score for the three main perspectives. Then we compared the systems and, based on the scores, suggested one roof system as the most suitable for A-hus.Our result suggests that the prefabricated roof cassettes probably is the best solution for A-hus, but only if it is possible to standardize the cassettes and still maintain the flexibility to match A-hus? house types.

Swedish healthcare is in continuous need of cost savings and efficiency improvements in order to meet the increased demand for care. The theories of lean, developed from the industry, are applied more frequently on healthcare systems to increase effectiveness and reduce waiting times in patient processes. However, some processes seem to be more successful in their lean implementation than others. In this thesis, factors influencing flow efficiency in lean healthcare are examined. Through interviews with the top executive board at Capio St Göran's hospital, data is collected in order to analyze reasons for success.

We are more aware than ever about our impact on the common environment and the world's population. Consumption awareness can be one way to take social and environmental responsibility. This study aims to examine young adults' (19-30 years) attitudes toward consumption awareness in Sweden. Consumption awareness is treated in this study as the consumption of environmental and fair-trade labeled products that have been certified of a third party. The study is limited to everyday commodities, which in this case is groceries, household consumables and clothing.

The study is a case study about the green urban district, East Kvillebäcken, located in Gothenburg, Hisingen. East Kvillebäcken is the first urban district in Sweden with ambition to build sustainable according to the certification system Miljöbyggnad, which make it a pioneer project. The purpose is to investigate the upcoming and the meaning of the green urban district in East Kvillebäcken and show how public employees think the urban district can affect social, ecologic and economic aspects in the area. Dialogue interviews were done with four public employees, one estate agent and two residents. Local plans and other authority documents were used to get a deeper understanding for the case study.

Phosphorus is essential to all plants and is taken up from the soil as the ion H2PO4 - (and to some extent HPO42-). Plant availability depends on, among other factors, the soil pH. In order to provide for plant available phosphorus, it is applied as mineral fertilizers and farmyard manure. However, that causes phosphorus leaching from arable land to surrounding surface waters and lakes and contributes to the eutrofication. There are three types of soils in Sweden that are at higher risk of contributing to phosphorus leakage.

This thesis is a case study that examines what political decisions have been taken and how these policies have been implemented. Further this thesis discusses how legitimacy of local policy makers and implementors is affected. The subject studied have been the social service of Jönköping municipality and the intervention of safe-housing aimed at women who have been, or are subject to violence by person close to them. In our study we have examined local policy within the territory of the intervention and how this policy is implemented. A qualitative method with semi-structured interviews was used in combination with quantitative methods to examine protocols from the social welfare board and an action program named "Skydd och stöd för misshandlade kvinnor och deras barn? [Protection and support for abused women and their children].The purpose of this study has been to highlight how the social services implemented the local policy of safe-house accommodation in Jönköping municipality from the legitimacy and discretion perspectives.

AbstractTitle: Crowdsourcing ? What motivates students to participate? Level: Bachelor thesis, 15 credits. Authors: Sara O?ra?s & Tomas PetterssonSupervisor: Martin AmsteusDate: June 2013 Introduction: More and more companies realize the importance of using external resources to generate the best possible developmental outcomes for their particular business. The probability that all the smart people work for your company is not very big, therefore it is wise to use the public and take advantage knowledge, ideas and expertise of the public. Crowdsourcing is when a group of people is challenged to solve a problem for a company or to generate solutions and innovative ideas in exchange for compensation. A key issue is the question of what motivates individuals to participate in crowdsourcing.

The purpose of the essay is to examine the views on sexuality that guide the Swedish Migration board and court?s judgments and decisions in asylum cases. The essay investigates seven cases from the Swedish Migration court regarding asylum seekers from seven different countries seeking protection in Sweden due to their sexuality and/or gender identity. By applying discourse analysis, along with the theoretical perspectives of Judith Butler and the postcolonial critique of Chandra Talpade Mohanty, the essay discuss what kind of criteria and/or practice is demanded of the asylum seekers to be rendered as trustworthy. The essay concludes that the asylum seekers are considered untrustworthy by the migration authorities when not acting according to a (hetero)normative sexuality.

This report describes the master thesis project ?Weight Optimization of a Composite Chassis for a Multimodal Lightweight Vehicle? which is a part of the Master program in Naval Architecture and a part of a research project at the Centre for Naval Architecture, KTH. Demands on smart and energy efficient transport solutions are continuously increasing. In the Stockholm region the citizens are expected to increase with 25% and the road vehicles with 80% until 2030, putting high demands on the traffic system. Using a small multimodal vehicle deals with this problem and uses both the land and waterways for transportation.

Undersökningens syfte är att utifrån en diskursteoretisk ansats beskriva och analysera bakgrunden till Norrköpings folkparks tillkomst samt folkparksstyrelsens uppfattning om den ideale besökaren under slutet av 1800-talet. Granskningen görs med utgångspunkt från frågorna: med vilka argument resonerade folkparkens styrelse att parken skulle byggas, vad kan man utifrån denna argumentation utläsa om folkparkens funktion och vem var den ideale besökaren enligt folkparksstyrelsen? De resultat som framkommit vid analysen bör ses som tolkningar gjorda utifrån Foucaults teorier om disciplinering och makt.Folkparken var under slutet av 1800-talet en social arena för disciplinering av arbetare. Folkparkens utformning i kombination med tillkomsten av ordningsregler och övervakning kan i det här sammanhanget bl.a. ses som ett led i arbetet med att förändra besökarnas beteende.

The main purpose of this master's thesis is to investigate to what extent municipal politicians govern a selected public library. This means to clarify who determines the direction of the library and its services and in what way. It also involves examining the relationship between library staff and local politicians in the decision-making process. Which decisions are made by the politicians and which are left to the employees? The study is based on an investigation of a public library in a municipality over a period of ten years the 1990s.

The recent development in several countries? legislation and best practice recommendations in relation to corporate governance in general and audit committees in particular have affected Swedish listed corporations in the form of the Swedish Corporate Governance Code and the coming EU-directive. This paper aims to discover what factors affected Swedish listed companies to form audit committees when this was entirely voluntary. We collected data from the annual reports of 121 Swedish listed companies and formed eleven hypotheses as to what factors we believed affected the voluntary formation of audit committees based on Agency Theory, economies of scale and circumstances specific to the Swedish environment. We then analyzed the data through the use of a multivariate logistic regression model.