Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

Syftet med examensarbetet har varit att studera kol i mindre vattendrag med hjälp av jämviktsmodellering i PHREEQC. Fokus har varit dynamik av löst icke organiskt kol (DIC) samt att förstå hur mycket koldioxid (CO2) som avges från mindre vattendrag och om den mängden har signifikant inverkan på den globala kolbalansen. Med hjälp av provtagen data från Krycklans avrinningsområde år 2003-2007 och 2009 har modellering av DIC och pCO2 utförts med målet att se förändring både över säsong och nedströms i ytvattensystemet. För att utvärdera modellen har tillhandahållen data över uppmätt pCO2 använts. Målet var att jämföra modellerade och tillhandahållna pCO2-värden för att se hur väl modellen kunde beskriva verkligheten och om den fungerade bättre för någon plats eller under vissa delar av året.

The main purpose of this thesis is to examine how the European Union through the Directorate- General (DG) of Education and Culture, are calling forth a constructed sense of European identity amongst the citizens of the Union.It is a discourse analysis, which can be described in twofold. Firstly, it is a mapping of the European discourse; i.e. how the European Union defines the identity it seeks to mobilise. Secondly, it examines whether or not there are similarities in the European discourse of identity and the traditional nation-building discourse of national identity.According to this thesis a European identity is articulated in cultural terms, whereby its members are said to share the same values and a common cultural heritage.To bring the people of Europe closer together and to deepen awareness of their "common" history, the European Union encourages all manner of meetings and exchange schemes between Europeans. Although its goal is to develop a feeling of belonging to a shared culture, the EU is also keen to preserve the specific aspects of Europe's many cultures.

Denna rapport redogör kompressorns beteende i en turboladdare för ett givet arbetsintervall. Med det ökande behovet av lösningar till att sänka koldioxidutsläppen så har turboladdaren fått fler och nya användningsområden. Från att till en början vara en produkt som används för att öka motoreffekten så bidrar turboladdaren idag till att minska motorerna med bibehållen effekt och på sätt minimera utsläpp av exempelvis koldioxid.Surge är ett kritiskt tillstånd för turboladdaren som bör undvikas då det oscillerande trycket som uppstår vid surge kan leda till att turboladdaren och motorn skadas. Hur surge-tillståndet förekommer och dess negativa inverkan på turboladdaren beskrivs i denna rapport.Utförandet av arbetet har skett med hjälp av KTH CICERO strömningslabb som drivs av Competence Center for Gas Exchange (CCGEx) som är ett samarbete mellan KTH och näringslivet, strömningslabbet är byggt för att kunna analysera turboladdaren (Garrett GT1752). I denna rapport används strömningslabbet för att få en bättre uppfattning om vad som händer med kompressorn när den arbetar i surge.

Background: At the turn of the year 2004/2005, IAS 19 replaced Tryggandelagen (TrL) and RR 29 as the accounting standard in Swedish concerns. This introduction was associated with a certain apprehension for the possible changes in the companies? pension liabilities and equity.Purpose: To illustrate the difficulties of the introduction of IAS 19 by observing how it differs from TrL, and what kind of problems these differences can cause.Procedure: Individuals who are well up in, and work with pension liabilities have been interviewed. After this follows an example of the calculated pension liability of a company, to illustrate the differences between the calculations according to TrL and IAS 19. To conclude the chapter, a comparison between a number of companies from the Stockholm stock exchange is made to establish their various actuarial assumptions.Method: The essay mainly follows the qualitative research method, since this method is more appropriate when the substance in the matter is based on detailed differences and opinions.Results and conclusions: The introduction of IAS 19 has taken time and been an expensive matter, although the expenses weren?t as great as feared.

The purpose of this master´s thesis is to examine how the cultural exchange function of Swedish libraries may be perceived on their websites. A further intention is to examine how the library websites are used at the present. Two quantitative web-based surveys have been sent out to a great number of Swedish public libraries. The first survey was directed to the webmasters of the libraries, in order to review the different services offered by the Swedish library websites of today. The second survey was conducted with library directors, in order to visualise what services they consider ought to be present on their own library website.

On social media, girls create digital spaces where a distinctive spiritual culture emerges. This spiritual culture is therapeutic in nature, consisting of therapeutic compositions and happiness-generating templates that contribute to the girls' respectability by allowing them to take responsibility through their intuitive knowledge. The purpose of this study is to investigate how the pursuit of respectability is manifested in these digital spaces by examining spiritual expressions and exploring how participation in therapeutic culture online serves the attainment of respectability. The study employs a participatory netnographic method, focusing on observations of LIVE broadcasts on TikTok. In these broadcasts, girls engage in various spiritual practices within a shared digital sphere. The observations are analyzed through the theoretical frameworks of Beverley Skeggs' concept of respectability and theories related to therapeutic culture, including happiness culture and therapeutic assemblage. The findings reveal that both the girls hosting the LIVE broadcasts and those participating by commenting collaboratively create a digital culture through the exchange of advice.

The ambition with this study is to look into and create an understanding for how an intranet can work as a support system in work processes in capacity as a source of knowledge. We want to enhance the understanding for which kind of knowledge that can be coded in and transmitted by an intranet, and which that is lost in this process. We also want to clarify what it takes to get this knowledge, in collaboration with the intranet, to support the work in an organization. It is a qualitative case study at a Swedish bank. It consisted of semi standardized, half structured interviews with five people in one of the bank?s local offices.

The focus of our study was to examine personal assistants and group home assistants experiences of stress at work, how they cope with stress and how it affects the relationship with the care recipient. The study is made out of a qualitative frame and based on interviews with two personal assistants and four group home assistants. Our theoretical perspectives consist of Aaron Antonovsky?s SOC theory, Richard Lazarus theory about coping and also sociologist Johan Asplund?s theory about social interaction. The result indicates that the experiences of stress are individual and varied among the participants while the presence of stress at work is a shared apprehension.

The purose of the study is to increase knowledge regarding systematic enviromentarl work in an organization that works with road services. Work on the road is done in a hazardous environment with constant danger regarding the life of the individual. The site of the work varies in accordance with where the needs ae . This requires skilled workers capable of working independently and that they are experienced din doing their own risk assessments in accordance with the individual believes that the situation calls for work to be performed safely. The study was conducted with a qualitative research approach in which four employees of different positions, knowledge, experience and vision to work in a hazardous environment were interviewed. The focus rests on the organization, management, and individual aspirations for a safe and secure working environment. The study adds weight to the relationship between the purchaser of the work and the organization as a prime contractor due to the compexity of the organization.

The Swedish retail business has been characterized by a small number of ruling distributors. These distributors have been affected negatively by the internationalization which has made it possible for international distributors to establish their stores in the Swedish market. These international distributors are focused on low price stores. Their establishment on the Swedish market has led to a decrease in market shares for the Swedish distributors, which has damaged their profitability. Another change that has affected the Swedish distributors is that the behavior and needs of the customers has changed.

Uppsalahem AB is a municipally owned real estate concern that owns and administrates housing for nearly 30 000 people. The company puts a lot of effort into reducing the energy use of their housing stock. This project is a master?s thesis in the energy systems programme at Uppsala University, carried out in collaboration with Uppsalahem. The aim of this thesis is to provide energy saving measures for fourteen student housing buildings in Uppsala, Sweden.

The Swedish retail business has been characterized by a small number of ruling distributors. These distributors have been affected negatively by the internationalization which has made it possible for international distributors to establish their stores in the Swedish market. These international distributors are focused on low price stores. Their establishment on the Swedish market has led to a decrease in market shares for the Swedish distributors, which has damaged their profitability. Another change that has affected the Swedish distributors is that the behavior and needs of the customers has changed.

Background: Documents and legislation inform us that parts of the public health service of Sweden, at a political level, aim to support people?s sexual health. Statistics show there has been an increase among young woman, seeking help for sexual pain during intercourse. The diagnosis that the media has come to observe lately is vulvar vestibulitis. In general there is a lack of knowledge about the existence of this state of pain and its causes, which impacts woman to get appropriate help and support in time.

The translation of financial records of foreign subsidiaries gives rise to currency translation adjustments that affect total group equity. If unwanted, fluctuations in translation adjustments can be avoided using net investment hedges. This study aims to find the extent of net investment hedging in Sweden today and in a short historical perspective, and find explanations to varying levels of hedging and firms' decisions to hedge. Based on annual reports, we determine Swedish firms' net investment hedging policies and their level of hedging. The 32 largest companies listed on the Stockholm stock exchange in the years 1993, 2004, 2006, and 2009 are studied.