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.

Authors: Kosovare Islami and Selma SumicDate: 2014-06-02Title: How social is the social economy? ? social businesses and their regional innovation system.Level: Bachelor thesis in Business AdministrationSupervisor: Bengt JohannissonExaminer: Frederic BillKey words: Social entrepreneurship, regional innovation system, business - to - businessThe purpose of this paper is to create a model of regional cooperation network for social enterprises as the base of an innovation. This model will be created through the empirical basis. The model proceeds from the three pillars that have been developed and include social entrepreneurship, business - to - business and regional innovation.Entrepreneurship has multiple definitions which treats such as innovative thinking, targeted and creative individuals. Social enterprise has attracted more widespread interest, while it is considered one potential solution for the development of a sustainable society.

My point of origin concerning this thesis was an interest for how school may develop students? reading comprehension. International surveys show that the results for Swedish students? performance regarding reading comprehension have declined and the current curriculum, Lgr-11, emphasizes the importance of incorporating this into all school subjects. The special teacher education programme has raised the awareness concerning the importance of including the students and that learning is achieved in an interactive setting.

Learning from traumatic events: a comparative case study of governmental close protection policies in the aftermath of the murder of Olof Palme and Anna LindhViolent and threatful crimes against politicians are as despicable as any other crime acts against citizen. However, if politicians are targeted solely due to their position ? the act can seriously damage the state and central government.This paper compares reports of government commissions and investigations which were initiated after the murder of Swedish prime minister Olof Palme in 1986 and secretary of state Anna Lindh in 2003. The purpose is to analyse and compare the conclusions and distinguish the main arguments that led to those conclusions and decipher similarities and differences through the lens of Tom Christensen?s instrumental perspective as well as Peter May?s social policy learning theory.

I många organisationer är minskade utbildningskostnader ett av de viktiga skälen för att använda e-learning. En av de metoder som används för detta är att dela inlärningsmaterial och information mellan olika system. På så sätt behöver samma material inte skapas om på nytt och analys av insamlad information blir mycket enklare. Sharable Object Reference Model (SCORM) har länge varit en standard för att återanvända inlärningsmaterial, men har med tiden blivit förlegad. E-learning utvecklas tillsammans med teknik och interaktions-möjligheter.

The aim of this thesis is to examine how the EU directive 2004/35/EC on environmental liability impacts the Swedish administrative legal order. The thesis examines the directive through two main EU principles - the principle of good administration and the principle of procedural autonomy. The EU principle of good administration as a concept contains various procedural and substantive obligations that make up the subject for examination of the directive, both as regulated in the directive and as general principles of EU law. The directive is analyzed using a comparative method to determine to what extent the procedural and substantive principles of the directive impacts the Swedish administrative law, and weather or not the Swedish regulations comply with the EU principle of good administration.The results of the study shows that, althought there?s a general principle of national procedural autonomy, the EU principles of good administration do affect the Swedish administrative regulation in various aspects, through the implementaion of the directive on environmental liability as well as general principles of EU law.

Simulation is a vital tool during development of JAS 39 Gripen, since money and time can be saved.The Auxiliary and Emergency Power System, AEPS, is a subsystem of the secondary power system in Gripen. It has the function of providing the aircraft with electrical and hydraulical power before activation and after deactivation of the main engine. The system also functions as backup in case of a safety critical problem in the main power supply system. The system basically consists of a control unit and an auxiliary gearbox. The gearbox is driven by an air turbine.

This candidate thesis concerns the ?all but forgotten? material from the bronze age site named ?Raä 977, Hansbo 1:3, Vojmsjön, Vilhelmina?. During 1975-76, an archaeological dig was carried out by Västerbottens museum led by Ulla Walukiewich in an attempt to preserve the information the site held, before it was destroyed by the erosion brought on by the recently regulated sea ?Vojm? (Vojmsjön). The archaeological dig yielded a stunning amount of finds, samples and information previously unknown.

Syftet med denna studie är att utforska erfarenheter kring användandet av digitala verktyg hos gymnasieelever som får extra anpassningar beträffande språk-, läs- och skrivlärande. Metoden som använts är kvalitativa intervjuer med fyra gymnasieelever, och som teoretisk ansats utgår studien från ett sociokulturellt perspektiv på lärande. Utifrån syfte och frågeställningar presenteras resultatet av intervjuerna i form av fyra teman som samtliga handlar om digitala verktyg i undervisningen. Dessa är specialpedagogiskt stöd i grundskolan, bevis på att vara annorlunda, pedagogiskt och specialpedagogiskt redskap samt för- och nackdelar.Resultatet i studien visar att eleverna under sin grundskoletid inte fått tillräckligt med specialpedagogiskt stöd. Bristen har bland annat inneburit avsaknad av digital teknik, vilken hade kunnat ge stöd i att kompensera för elevernas läs- och skrivsvårigheter.

Ord utgör basen för språk och kommunikation. Utan kunskap i ett språks vokabulär begränsas möjligheterna till framgångsrik kommunikation avsevärt. Emellertid är det en ansträngande syssla och ett mycket tidskrävande arbete att lära sig nya ord. Intresset i detta arbete riktas därför mot teorier om hur man effektivast tillgodogör sig ny vokabulär i ett främmande språk. Vad ger bäst resultat: omedveten (implicit) eller medveten (explicit) inlärning? Eller finns det kanske en medelväg att gå? I anslutning till detta diskuteras lärares uppfattning av vokabulärundervisningens upplägg och framgång i skolan, samt huruvida teorierna går att applicera på verkligheten.Arbetets fynd är att såväl implicit som explicit vokabulärinlärning fortfarande argumenteras för och ställs mot varandra, men även att en kombination av de nämnda synsätten vuxit sig starkare.

The purpose of this essay was to investigate whether speakers of different languages find different things difficult when learning Swedish. The results showed that the first language was not the only aspect that mattered when it comes to what difficulties the learners face. Also individual differences and the level the learner has reached in the language are important to consider. However, some differences between the groups investigated surfaced and this shows that the first language can infact effect what difficulties the learners will encounter.   .

In a society where adults set the conditions for children?s play and generate modern and at times technically advanced products, fundamental characteristics like simplicity, opportunities for motor skills training and learning tend to be neglected. Owing to this, the Linköping-based company Time In wants to introduce a new multifunctional product, which differs from other products in shape and function and lives up to the often overlooked, basic characteristics in a toy.With Time In as the assigner, the purpose of this master thesis has been to use simple means to produce a "learning by playing" concept. Since Time In sells toys and products suitable for children in nurseries and preschools, the development of the products has therefore included a study of nursery and preschool environments.The thesis has been carried out within the Product Design subject area at the Department of Management and Engineering at Linköping University. Concept development has been done in three phases: the Preparation phase, the Design phase and the Presentation phase.

What happens when employees within the police-force make mistakes in their line of duty? This essay set out to investigate the relationship between labour law sanctions and the criminal law punishments for wrongful acts for government employees. This relationship is also set in the perspective of how acts or statements of xenophobia are handled within the Swedish police-force. Further, the essay aims to examine the principle of ne bis in idem in relation to labour law sanctions and criminal law punishment for wrongful acts, and if these two should be considered in line with this principle. Regarding the relationship between labour law sanctions and criminal law punishment for government employees, the determination for which system to use in any given situation is not fully stipulated.

This study shows how two different schools use dogs as a method of education. The purpose was to find out what kind of pedagogical thoughts my informants have about children' slearning in their connection with dogs, and in which way the interaction between the children and the dogs could affect the learning ability. I also wanted to find out what kind of possibilities and restrictions the dogs could give to the education according to my informants but also to find out how the projects were financed. To be able to answer these questions I put together a qualitative study, I had four interviews with people that were involved in the projects in one way or the other. To analyse the empirical material I looked up different theories about teaching, communication, interaction and motivation.My results showed that both schools have applied the method of ?teaching dogs? as a form of resource for students with special needs.

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.