The purpose of this paper is to examine whether there is a difference between the respondent groups preparers and non-preparers position in IASBs question if a reversal of previously impaired goodwill should be prohibited. The background is an exposure draft sent out by the IASB and we examine the answers, in form of comment letters, sent in by the respondents to reach our purpose. Our method is positivistic in the sense that we study already existing theories when we create our hypothesis which gives our assumption about how the result of the respondent?s answers will be. Our data, which we have collected from the comment letters, is qualitative secondary data.

The purpose of this study has been to examine reading habits and the use of the library by pre­school teachers in a mainly multicultural community, and also explore to what extent activities in the local library are aimed at preschoolers.The study used a sociocultural approach based on Vygotsky?s theories of learning and development and Söderbergh?s theory of early childhood language development, and was carried out during the summer 2009. The methodology used was both quantitative and qualitative, with a combination of questionnaires and interviews. Questionnaires were sent out to each section of the municipal pre­schools within the catchments area of the local public library in a multicultural suburb of Uppsala. Three short interviews were carried out with staff at the local and main library branches, as well as library staff at the County Council.The results show that, although preschool teachers find reading important in their work, many teachers read spontaneously and/or sporadically.

The purpose of this study was to do a narrative survey of the discussion about violence in partner relationships that is held in research literature. The question at issue was: How do research literature discuss violence in partner relationships, with focus on heterosexual relationships? The eight primary documents that have been chosen are written by researchers, professional therapists, National Counsil for Women's protection (Nationellt Råd för Kvinnofrid, NRK) and Swedish Government Official Report (Statens Offentliga Utredningar, SOU). To investigate the theories, discover the similarities and differences between them and how they can complement each other, the documents statements has been analyzed with a dialectic-hermeneutic approach and social constructionism and discourse theory.The research findings showed that the gender perspective theory, the psychodynamic theory and the social psychology theory have a few things in common, but that they on the whole are different and contradict each other. The gender perspective theory dominates the discussion but needs to be combined with the other theories to give a more all-embracing understanding.

Changes in the society engender changes in the practice of the auditor profession. Stricter laws, more detailed recommendations, and demands from the auditor?s clients have increased. The auditor constitutes a profession and therefore it is important that there is a trust since the auditor is the one that certifies the quality of the company?s economical information.

Under tidigt 80-tal växte olika sorter av kommunikationsmodeller fram, bland annat Daft och Lengels, Media Richness Theory. Denna teori var baserad på den tidens kommunikationsmönster. Idag nästan 20 år senare har vi sett explosionsartad IT-utveckling vilket har medfört förändringar i det dagliga kommunikationsmönstret. I denna uppsats undersöker vi om Media Richness Theory fungerar på ny teknik med hänsyn till dagens utökade kommunikationsmetoder. Vi studerar bland annat användnings- och påverkningsmönster ur ett abduktivt perspektiv, det vill säga både kvalitativt och kvantitativt.

In today?s changing environment, creation of projects by organizations has become more common. The problem is, though, that the knowledge of the subject is still limited which causes many projects to fail. This has made it extra important to have a good project manager whocanlead the project in the right direction. While doing this both the project method and the project manager?s motivation are contributing sources.

Denna uppsats är tänkt som en introduktion till ämnet humor i landskapsarkitektur - ett ämne som ännu inte diskuterats i nämnvärd utsträckning. Den riktar ett särskilt fokus mot humorteorin Benign violation theory och undersöker om teorin kan användas i landskapsarkitektur. Först introduceras de tre tidigaste humorteorierna för att ge en bild av tre huvudsakliga modeller som finns för att förklara humor. Därefter presenteras Benign violation theory och enkätundersökningen som prövar dess applicerbarhet på landskapsarkitektur. Undersökningens resultat verkar tyda på att bilder som stämmer överens med teorins villkor verkligen uppfattas som roliga, men det finns stora felmarginaler och det råder behov av fler undersökningar i ämnet..

This paper analyses what effect an application of a specific poststructural feminist theory has on the Swedish classification system SAB. The purpose is to study if it is possible to open up the current representation of gender towards a more multiple one. The study is both theoretical and empirical. The theoretical part include a short presentation of both classification theory and feminist theory. The study also presents the critic that poststructual feminists submit.

This essay examines the Swedish debate on Internet hate with focus on theories concerning Internet as a public sphere, sociocultural turbulence and subaltern counterpublics. Examining material fromnewspapers, alternative news media and discussion forums, with an hermeneutical influenced method, the task is to understand the Internet hate debate, and the study wishes to discover its relations to biggercontexts, such as social transformations and power dynamics. The conflict evolves between the establishment (journalists, writers, politicians et cetera) on one part, and Internet ?haters? on the other.The examined theme also shows a conflict where the two combatants show not only two opposite views on what Internet hate is, but also shows two different conceptions of the world..

Denna studie beskriver innebörden i begreppen användbarhet och Activity Theory, samt hur den senare kan användas för att stärka utvecklingen av användbara webbplatser. Studien är genomförd ur ett utvecklarperspektiv. Resultatet av studien visar att användbarhet är en egenskap som uppstår i användandet av en artefakt, detta pekar både teori och empiri på. Studien visar också att Activity Theory kan användas på flera sätt för att stärka utvecklingen av användbara webbplatser. Vi anser att de resultat vi kommit fram till i vår studie gäller inte bara för utveckling av webbplatser utan de gäller även utvecklingen av informationssystem och informationsteknologi i en vidare utsträckning..

The purpose of this study is to find the virtue ethics John Bunyan presents in Pilgrim´s Progress part 1, compared with the virtues Max Weber presents, and then try Weber´s theory on the empirical data, Pilgrim´s Progress. When I compare the virtues in Weber´s theory with the virtues in Pilgrim´s Progress, I interpret Weber´s theory as limited. From Weber´s theory emerges the puritan virtues: fulfillment of duty, struggle, self-control and live simply. He also mentions gratitude to God and helpfulness to other people, but this is shown through work in the society. These virtues can also be found in Pilgrim´s Progress.

This master thesis investigates attitudes toward electronic publishing of fiction among the key participants authors and publishers in Sweden with the overall purpose of analysing the nature of these attitudes and what sort of tensions that exist between the two groups. The major areas of concern were formulated as: what sort of attitudes do authors and publishers display toward electronic publishing of fiction?, how do these attitudes affect the way the two groups relate to electronic publishing and to each other? and how do they perceive the future of this practice?. Everett Rogers diffusion of innovations theory was applied to characterise electronic publishing as an innovation cluster, and to investigate innovation attributes in form of relative advantages and disadvantages, compatibility, complexity, trialability and observability. Data was gathered using quantitative questionnaires, but respondents were also given the opportunity to elaborate freely on some of the questions.

In 1989 the United States choose, after years of conflict, to carry out a military intervention in Panama, to remove Manuel Noriega, convicted for drug dealing and for threatening the lives of the Americans living in Panama. The aim of this study is to examine whether George H. W Bush?s arguments for the military intervention comply with the principles of the just war.The method chosen for this study is a qualitative literature study, based primarily on secondary data. It is a case study with two complementing theories, the theory of the just war and the world system theory.The result showed that the American intervention both can be justified and unjustified following the principles of the Just War Theory.

The purpose of my work is to understand and examine the reasons why Ethiopia has not developed a larger decline of female genital mutilation, despite their ban on it? A ban that has been operating for ten years should reasonably have reached a greater change than the one Ethiopia has developed today. Based on two different branches of feminist theory, the liberal feminist theory and radical feminist theory, I will try to understand the potential power relationship that can be a immense reason for Ethiopia's continued practice with regard to female genital mutilation. I will examine the liberal feminist approach when it comes to seeing the state as the source of the balance of power that generate inequality in the world between men and women. I will also apply the radical feminist theory on my case study and understand the problem of patriarchy and its already set roles for men and women that we are following in the society today, resulting in gender inequality. The result shows that the radical feminist approach with patriarchy as essential explanation, which articulates that because of ancient traditions and the exercise of power, the amendment must be the changing of power relations between men and women in the private sphere rather than the liberal feminist approach which applies that the state repair the problem..

The regime theory is the dominant paradigm in the studies of urban politics in USA. It provides a set of concepts to analyse the change from government to governance in the American local politics. The regime theory postulates that governing power in local government tends to be highly fragmented. The private sector has with its control of economic resources a major influence in shaping governing decisions. In this essay I study the regime theory in a Swedish context to investigate if the theory is pertinent when studying of Swedish local governance.