Sedan 1 januari 2005 har stora delar av världen förändrat sin redovisningsprincip till IFRS som har utformats av IASB.  Införandet innebar en rad förändringar.  IFRS infördes på grund av att kapitalmarknaderna växer sig allt större samt starkare, vilket kräver att en harmonisering av redovisningsprinciper är att eftersträva. Förändringar som IFRS/IAS medförde i form av regleringar är bland annat IFRS 3, IAS 36 samt IAS 38. IFRS förändrade så att goodwill årligen skulle omprövas för att fastställa dess verkliga värde, istället för att årliga avskrivningar som tidigare var fallet. IFRS förändrade hur immateriella tillgångar skulle redovisas däribland redovisningen av goodwill. Goodwill är en nutidsbetalning för framtida prognostiserade kassaflöden. Tillgångsposten goodwill utsätts ständigt för påverkan av såväl externa som interna påverkningar. Externa i form av bolagsmarknadens ständiga förändring och internt av ett potentiellt underliggande egenintresse utifrån bolagsledningen.

Konkurrensen i tillverkningsfo?retag o?kar sta?ndigt och detta medfo?r att det sta?lls ha?rda krav pa? produktkvalitet och fo?rma?gan att leverera produkter i tid. Fo?r att fo?retag ska kunna na? upp till dessa ma?l kra?vs utveckling och sta?ndiga fo?rba?ttringar i takt med den va?xande marknaden. Detta uppna?s pa? olika sa?tt men ett vanligt sa?tt a?r att arbeta med fo?rba?ttringsmetodiker.

The aim of this Master?s thesis is to examine how gender is described in some of the most popular children?s picture books in year 2007 and 2008. The theory used is based on Berger?s and Luckmann?s theory about Social construction, Bjerrum Nielsen?s and Rudberg?s theory about Gender socialization, Gens? theory How girls becomes women and boys becomes men and Hirdman?s theory about Gender contracts. The method used is an analysis of ideal types.

Since 2007 the American sitcom the Big Bang Theory has spread throughout the world. With its twenty million watchers it is one of the most popular sitcoms of our time. The starting point for this essay is that the humourus series with the more or less geeky main characters is more than just entertainment - it is a part of the mediatization of religion. This means that media is affecting the recipients? view on religion in general and the personal religion.

Title: Theory and Practice: A study of Swedish Research on the Internationalization in Swedish Business and its Relevance to Practice´s, according to The Camber of Commers, Swedish Trade Council and researchers.Main issue: Within marketing science, there is an general ongoing discussion about the gap between researchers and practitioners, this leads to the thesis main issue on whether the Swedish marketing research conducted in the internationalization of Swedish companies, is relevant to practitioners and provides essential tools for practitioners to applicable in real business situations.Purpose: The purpose is to answer the problems of theory and practice, what it looks like and what the underlying factors and impact difference between internationalization theory and practice are.Method: The thesis has a qualitative methodology mainly based on theory, as well as empirical findings from researchers and organizations working with Swedish company's internationalization.Results: The result shows that there is a difference between theory and practice and that there are several factors underpinning this. Theories primary purpose is not to be practical but to explore an unanswered need to create an understanding to the researcher?s audience, which is other researchers, thereby are theories based on knowledge not demands from the practitioners. The result also shows that the internationalization theories can be applied in practice´s reality on the internationalization of companies. Research degree of generality has a sense of reality given by the empirical studies which therefore reflects the reality of the theory which gives theory a content of truth.Conclusion: The gap that exists between theory and practice has both positive and negative effects.

How effective is consumer power? Can consumers regulate corporate behavior?And if so is the case, could the mechanisms where consumers regulate corporatebehavior have any democratic value to contribute with? These are the questionsthat this master's thesis comprehends with. The purpose of this writing is toconstruct a theory of consumer power that is compatible with democratic theory,this in order to contribute to the ongoing discussion within the discipline ofpolitical science about the third democratic transformation. A discussion that hasbeen actualized due to the democratic deficit created by the growing corporatepower and the shift of power from state to private enterprises. Besides showingfor a parallel between the democratic mechanisms that exists in the relationbetween citizens and state on the one hand, and the consumers and corporationson the other hand, this paper argues that consumers do have a great potential inregulating corporate behavior towards a higher social responsibility andawareness.

Introduction and research question:  This study investigates the widely discussed notion ?Corporate Social Responsibility? and its practice in the tourism industry. In the contemporary society more companies are realizing the significance of Corporate Social Responsibility (CSR) and its potential as a means of differentiation.  The author?s interest in this particular phenomenon was awakened after reading about the business case of Scandic Hotels. This is a company that nowadays is referred to as ?Scandinavia?s leading hotel chain?.

Purpose of this study is to investigate whether BBIC had an effect on the interaction between social services and schools. To find this out, a comparative study carried out between two municipalities in southern Sweden who has worked with the BBIC system different lengths of time. The empirical data is based on six qualitative interviews with heads of unit in social services, principals in secondary schools, and social workers who work with children- and youth investigations. The theoretical framework consists of Bronfenbrenners Ecology model, systems theory as organizational theory and the theory of autopoiesis, and Danermark model of collaboration. The results of the survey show that respondents do not find that their inter-organizational collaboration has been significantly affected by the implementation of BBIC, but that BBIC provides a good basis for collaboration due to the logic and structure of the system..

The thesis objective was to study the partnership between the municipality of Gothenburg and three nonprofit organizations concerning the mobile EU-citizens. The study examines how the EU-enlargement affected Sweden and eventually the municipality of Gothenburg, and how Gothenburg responded to the new situation regarding the target group. The thesis contains one case study and the empirical data are based on semi structured interviews with politicians and officials from both the public- and the nonprofit sector. The results were screened with New Institutional Theory, Resource Dependence Theory and Decision Making Theory: Rule Following. The theories were used to locate any type of isomorphism, resource dependence and rule following in the partnership.

This report will detail the participator view of partnering in Kvarteret Frodeparken. Kvarteret Frodeparken is a new construction project being jointly delivered by Skanska Sverige AB and Uppsalahem AB. The report will focus on the comparison between the participators view of partnering with an emphasis on common partnering goals. The report will also focus on the economical benefits, the time benefits and the social environment benefits you can find in partnering.The principals of partnering are; participants together make the common goals for the projects, make ice breaking activities to improve stakeholder engagement and working with an open economy to find the profitable choice for the project. With a combination of the three principals the team together decide the best solution for the project.

Andelen konkurrensutsatt offentlig verksamhet har ökat i jämn takt sedan början av 1990-talet, och utvecklingen har både sina förespråkare och kritiker. När det gäller de stora partierna inom de olika politiska blocken, är konsensus numera att konkurrensutsättning är här för att stanna, skiljelinjen ligger mer på hur stor andel av den offentliga verksamheten som skall konkurrensutsättas. Även bristen på en genomlysning och uppföljning av konkurrensutsatta verksamheter har väckt kritik. Kostnadseffektivitet är det som förespråkas vid konkurrensutsättning och används som syfte till att anlita privata eller korporativa aktörer etc., för att bedriva en tidigare offentlig verksamhet på ett mer företagsekonomiskt effektivt sätt.Syftet med uppsatsen var att undersöka hur Region Gotland använder sig av konkurrensutsättning och upphandling för att nå en företagsekonomisk effektivitet i sin verksamhet, och jämföra det empiriska underlaget mot tillgängliga teoretiska källor. För uppsatsen har följande två frågeställningar valts som uppsatsens problemformulering: (1) På vilket sätt genomförs konkurrensutsättning för att uppnå företagsekonomisk effektivitet i offentlig verksamhet? (2) I vilken omfattning sker uppföljning av verksamheter för att kontrollera att tilldelade resurser används på bästa sätt?Uppsatsen visade inte på något otvetydigt klargörande när det gäller ekonomisk vinst vid konkurrensutsättning, eftersom uppföljning och utvärdering av upphandlade verksamheter inte sker i den utsträckning som vore önskvärd.

The purpose of this study is to investigate the young caregivers thoughts of the elderly caretaker. A qualitative method was chosen when interviewing young caregivers in order to get an insight of how they perceive and speak of the elders. The main questions of the study are: How do the caregivers believe that the elders perceive their day-to-day life and situation? Is it possible to distinguish if the young caregiver?s thoughts about the elders affect their work with the elderly caretaker? Is it possible to notice any common factors that the young caregivers perceive as important in their work with the elderly caretaker? The criteria for inclusion in this study are caregivers aged 18 to 25, who are working with elderly at special accommodation. The theories chosen for this study are the salutogenetic perspective, the activity theory and the theory of gerotranscendence.

The aim of this study is to go into depth and analyze the identity ?immigrant? (invandrare) and how it is constituted in Dagens Nyheter, Svenska Dagbladet and Sydsvenska Dagbladet. An investigation (SOU 2006:21) by Swedish authorities concludes that immigrants are portrayed in an unfavorable way in Swedish media, whilst Gunnar Sandelin in a debate article in Sweden?s biggest morning newspaper (Dagens Nyheter) meant that Swedish media lies about immigrants, creating an image of them that is too favorable that is not in touch with reality. This gives this thesis momentum to further investigate the identity immigrants are given in Swedish media.The theory and method used in this thesis is Laclau?s and Mouffe?s discourse theory.

This essay constitutes a qualitative case study about democratization theory and the middle class in Russia. This is a very important case to study, especially because of the geographic position of the country as well as the economic importance Russia has as a part of the G8. In the essay the author seeks to answer the question whether the lack of a significant middle class in Russia can be a part of the explanation to the absence of a well functioning democracy in the country. Several democratization theories are presented. The most important being Ruth Berins Collier's theories about ins and outs plus the elite- or working class as the initiator of democratization processes.

In the autumn of 2012 a debate started in Swedish media about racial stereotypes and content in children's literature. Some voices wanted to weed out titles such as Tintin i Kongo (Tintin in the Congo) and the character Lilla hjärtat from Liten Skär och alla Brokiga (Little Pink & Brokiga), while others claimed that it was against our freedom of speech. In this essay I intend to interview librarians to find out if and how the debate has affected their work with purchase and weeding. I will also analyze their purchase policy to find out if it mentions racism and how the policies are applied in practice. As theory I'm using Strömbergs theory regarding three aspects of racism and Klassons theory about three different kinds of librarian roles.