Since January 2005 new rules have been introduced from the International Financial Reporting Standards for accounting of Business Combinations. Goodwill, which is the difference between the purchase price and the value of the net assets in an acquired firm, should no longer be amortized but should instead be treated as an object for yearly impairment tests. Nevertheless, there are many companies making the tests but not impairing goodwill. The theoretical frame of reference looks at goodwill from its two parts; true goodwill and false goodwill. False goodwill is defined as a measurement bias and constitutes a certain percentage of the operating net assets.

Over the last decade the conversation on entrepreneurship has been both worldwide and intense. In Sweden, as in many other countries, this conversation has also concerned women?s entrepreneurship. Parallel with this conversation has been the debate on women in leading position in large corporations. This thesis aims to find out why and how women use entrepreneurship to handle existing conditions in life (such as the hardship of combining a traditional career with a traditional family life) and to create new conditions that suit them better.

This essay focuses on how trafficking is defined and dealt with in recent European policies,and particularly how prostitution take part of these discursive developments. Treaties andagreements on trafficking in human beings and for sexual exploitation have been made bythe European Union and United Nations amongst others, which have been signed andratified by the EU countries in Action Plans. In this essay, five national Actions Plans, fromAustria, Great Britain, Poland, Spain and Sweden between 2007 and 2009, have beencompared in order to see similarities and differences in how the phenomenon of traffickingis done through language. Based on Discourse theory and focus on discursive struggles, theresult show a hegemony around trafficking as a social issue in the Action Plans studied,exploiting humans, mainly children and women, sexually, but also how trafficking is framedas a problem of the nation state and the domestic labour market. It is also illustrated howdifferent meanings of prostitution make the trafficking discourse antagonistic and contested.Finally, the essay discusses the trafficking discourse in relation to EU strivings towardsharmonisation and power imbalances of migration and economy in Europe..

In this essay I evaluate the legality of Karl Popper?s criticism against psychoanalysis, regarding this theory of Freud?s being pseudoscientific. Popper?s criticism is based on his theory of demarcation in which he states that an empirical theory must be possible to test by observations in order to be, as most important is, hypothetically possible to falsify based on other empirical statements ? often in the form of new found facts that contradict the original statement/theory. In purpose of assessing Popper?s criticism I perform a modified idea analysis, based on a book by Evert Vedung (1977).

This study is a quantitative study designed to examine whether training in health issues may have contributed to the increase in head managers' psychological capital (PsyCap). Construction consists of the following components: self confidence, hope, optimism and resilience. A high PsyCap considered beneficial in organizational change and steer towards the positive development and helps individuals in stressful situations. The results show an increase of characteristics such as hope and optimism among managers (N = 15) who have undergone training in health issues compared with managers who have not undergone training. However, the tests show no significant difference in head managers' attitudes to health breaks, not the severity of granting health breaks in the groups as a result of training.

This study investigates educators? experience of Intensive Behavioral Therapy (IBT) for preschool children diagnosed with autism. The aim is to examine, from the educators? perspective, how useful this method has been, what difference it made for the children with autism that took part in this training and also how the educators? have been able to organize and implement the method. The study is based on 6 semi-structured interviews and 29 surveys.

Rosengren, Anna, 2006: Samiska kvinnor och osynlig historia. En komparativ studie av svenskar och samer vid 1600-talstinget. (Saami Women and Invisible Histories. A Comparative Study of Swedes and Saamis in Court during the 17th Century.)The purpose of the paper is to gain new knowledge about Saami women in the 17th century using court protocols in the Luleå and Torneå Lappmarks, supplemented by secondary sources.Saami women did not write their own history, nor did Saami men. Information available about Saami is written by male representatives of the Swedish crown and church.

?Are the headwaters streams at the right position in the map? is a study that has been performed on behalf of Holmen Forest, region Örnsköldsvik. This study will be the basis for deciding if the Hydrology Layer Property map or Holmen Forest map will be used for planning nitrogen fertilization in forestry. The background to this study is that nitrogen fertilization near water will increase the risk of nitrogen leaching out into the water systems, which has a negative impact on the environment. The headstreams positions have been recorded in the field with a GPS and the data analyzed in the geographic information system ArcMap.

In 2006 the government assigned the Council of Cultural Affairs the task of making an update, consisting of 50 literary titles, to be added to the existing list called Alla tiders klassiker ? en klassikerserie för skolan (All-time classics suited for school).      The idea of ??a literary canon can be considered to be a tool for transferring socially, historically and culturally constructed norms and values ??from one generation to the next in order to create and maintain a common frame of reference. The common frame of reference affect the individual's thoughts and actions as well as their sexual desires and their own perception of self as a sexual being.

The purpose of this study has been to compare the present with the future syllabus of mathematics. With a text analytical approach has questions about how the structure is different, how the look at knowledge has changed and which learning theory that characterizes the two syllabus been answered. As a theoretical framework I adopt three different learning theories, behaviourism, cognitivism and the socio-cultural perspective. The pervious research I have looked at is the concept of knowledge an the underlying theories to previous curriculum. During the increase results in the greatest difference seen in the structure.

Bakgrund: Tidigare forskning har visat att parrelationer och sexualliv påverkats efter att den ena i förhållandet förvärvat en hjärnskada. Det kan finnas en diskrepans mellan parets olika syn på vad som är problematiskt i förhållandet. Ofta har hjärnskadan medfört att partnern fått ett ökat ansvar och därmed även en rollförändring. Syfte och metod: Syftet med studien är att belysa hur partners till personer som förvärvat en hjärnskada upplever parrelationen med särskilt fokus på det gemensamma sexuallivet. Studien bygger på åtta individuella intervjuer med partners till personer som i vuxen ålder förvärvat en hjärnskada. Resultat: De övergripande resultaten visar att den förvärvade hjärnskadan påverkat parets dagliga liv.

Rosengren, Anna, 2006: Samiska kvinnor och osynlig historia. En komparativ studie av svenskar och samer vid 1600-talstinget. (Saami Women and Invisible Histories. A Comparative Study of Swedes and Saamis in Court during the 17th Century.)The purpose of the paper is to gain new knowledge about Saami women in the 17th century using court protocols in the Luleå and Torneå Lappmarks, supplemented by secondary sources.Saami women did not write their own history, nor did Saami men. Information available about Saami is written by male representatives of the Swedish crown and church.

This bachelor thesis investigates the discourses on violence among pupils in a school environment. The overall aim is to gain knowledge on how it is researched, interpreted and understood. The methods employed are genealogical analysis, discourse analysis and intersectional analysis. The analyzed texts consist of research reports, articles, dissertations and government authority guidelines. The theoretical framework drawn upon is post modernistic theory, social constructivism and intersectional theory.

Farmed mink often perform stereotypic behaviours which is considered to be a sign of reduced welfare. Previous studies have shown that enriched cages can reduce the frequency of performed stereotypies. Most studies on mink in Sweden have been done on adults. The aim of this study was to investigate if larger enriched cages with two or four mink kits reduce stereotypies in mink kits during their growth period in comparison to traditional cages. In the present study the behaviours of mink kits that were kept in four different treatments at a private mink farm were recorded. Traditional cages with two mink kits were used as a reference and the other treatments consisted of larger cages with shelves with two kits, larger cages with shelves and a plastic cylinder with two kits, and larger cages with shelves with four kits.

Rosengren, Anna, 2006: Samiska kvinnor och osynlig historia. En komparativ studie av svenskar och samer vid 1600-talstinget. (Saami Women and Invisible Histories. A Comparative Study of Swedes and Saamis in Court during the 17th Century.)The purpose of the paper is to gain new knowledge about Saami women in the 17th century using court protocols in the Luleå and Torneå Lappmarks, supplemented by secondary sources.Saami women did not write their own history, nor did Saami men. Information available about Saami is written by male representatives of the Swedish crown and church.