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.

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.

Information handling has been a key issue for different companies for a long time. Electronic Data Interchange (EDI) is used to transfer different business documents from one company to another. This is done in such way that the information itself is separated from how this information is stored and handled in the companies internal systems. As different companies have different systems there is a need for a standardised format for this exchange. There is a big difference between EDI-systems based on what kind of EDI-standard is used.

Vacuum box leak testing is, because of geometrical problems, not always possible andtherefore an alternate test method with dye penetrant is used. DEKRA Industrial has identifieda need for quality assurance of the method and development of a written procedure withguidelines that lead to more uniform ways of testing.A literature study was done to get a general overview of nondestructive testing (NDT) and tosee how the method is used in different applications. European and American Standards werestudied. Analytical and numerical solutions, involving flow simulation, were deemed to berather difficult and beyond the scoop of this project. Thus the problems had to be solved byusing experimental methods.

This paper is a study and comparison between the two Wireless LAN (WLAN) Standards HiperLAN/2 and IEEE 802.11a. WLANs are used instead or together with ordinary LANs to increase mobility in for example an office. HiperLAN/2 is an European standard developed by ETSI and the IEEEs standard is American. A WLAN-card consists roughly of a Medium Access Control (MAC), Physichal layer (PHY) and an antenna. The antenna is the same for the different Standards.

In this essay, I make a queer feminist analysis of Mats Strandberg?s and Sara Bergmark Elfgren?s teenage novel ?Cirkeln?, which is about six teenage girls who learn that they are witches with a mission to save the world from demons. Using Judith Butler's theories, I examine the norms of sex/gender, ethnicity, class and sexuality found in the text and how these Standards are created. I also analyze whether, and if so how, these Standards may change when the magical elements enter the text.I also discuss the fact that older Gothic novels with magical elements often have been regarded as queer through history. .

Background: Many different parties in the society are affected by the financial information delivered by the companies. Therefore, different interests want their ideas to have an impact on the accountning Standards. The construction of the accounting Standards are illustrated as a pure political process, where lobbying and conflicts of interest are determining factors. Purpose: The purpose is to understand the underlying interests behind regulation of financial accounting in Sweden and how these interests are manifestated in the establishment of accounting Standards. Method: The thesis is designed as a casestudy of the regulation process which induced the legislation of the Årsredovisningslagen 6 kap 1 § 3st.

The purpose of our essay was to understand better how two companies manage ethnical diversity in their organization and Standards of a multicultural organization. For study objects we selected two companies nominated as ?good examples? of companies working with ethnical diversity in their organization. The study objects are Föreningsparbanken and Pågen AB in Sweden. The result verifies that both companies have by some term a heterogenic staff of workmen in some parts of the organization although the heterogeneity occurs only on a lower level at the organizational hierarchy.

Information handling has been a key issue for different companies for a long time. Electronic Data Interchange (EDI) is used to transfer different business documents from one company to another. This is done in such way that the information itself is separated from how this information is stored and handled in the companies internal systems. As different companies have different systems there is a need for a standardised format for this exchange. There is a big difference between EDI-systems based on what kind of EDI-standard is used. The most common standard in Europe is EDIFACT, but with increased interest of using the Internet for business communication there is a need for a standard that is adjusted for use over the Internet.

This paper, Personal safety when working with weather encapsulation constructions, is focused on weather encapsulation constructions and how the absence of Swedish Standards and regulations is affecting the safety for the workers. The usage of weather encapsulation construction is increasing in Sweden therefore the needs for Standards and regulations are becoming more and more urgent. The risks involving the rising and the demolition of the weather encapsulation construction and when the construction is transported along its rails are treated in the paper. Since there are no regulations companies have had to solve the safety issues without instructions, the paper regards how the companies have solved this problem without the support of formal institutions..

In this essay, I make a queer feminist analysis of Mats Strandberg?s and Sara Bergmark Elfgren?s teenage novel ?Cirkeln?, which is about six teenage girls who learn that they are witches with a mission to save the world from demons. Using Judith Butler's theories, I examine the norms of sex/gender, ethnicity, class and sexuality found in the text and how these Standards are created. I also analyze whether, and if so how, these Standards may change when the magical elements enter the text.I also discuss the fact that older Gothic novels with magical elements often have been regarded as queer through history. .

AbstractWork to develop the Eurocodes started in 1975 by the European Commission adopted a program to eliminate trade barriers within the construction area. The goal was to create common European design Standards that would replace the member countries' own rules. Eurocodes will replace The National Board of Housing Building and Planning, National Rail, The National Road Administration and other agencies' calculation rules for the buildings structures. The transition to the use of Eurocodes looks like this:Eurocodes set to Swedish Standards  between 2002 ? 2007They can be used parallel with national Standards 2006 - 2009 The total transition is at the end of 2010/2011.Right now is going on a lot of work for replacement of the existing Standards to Eurocodes.  The transition to the new calculations` Standards, many construction companies and consulting firms facing a big changes and competitions.

När barn vistas på sjukhus är det oftast förenat med otrygghet hos såväl barnen som föräldrarna. Barnsjuksköterskan är ålagd att arbeta utifrån kompetensbeskrivningen för barnsjuksköterskor samt NOBAB Standards för att sjukhusvistelsen för hela familjen blir så bra som möjligt. Syftet med studien var att undersöka hur sjuksköterskor som arbetar på barnavdelning uppfattar att NOBAB Standards följs när barn är inlagda på sjukhus. Studien har en deskriptiv kvantitativ design. Resultatet visade att NOBAB Standards följs delvis på den aktuella avdelningen.

Background: Charity and other non-profit organizations have traditionally not been subject to any particular regulation enforced by Swedish law. Recently though, accounting Standards have been altered which, through the new "Bokföringslagen" as of first of January 2001, have affected accounting Standards for non- profit organizations. One of the implications which the new"bokföringslagen"has for non-profit organizations in Sweden is the link which it establishes with other accounting regulations enforced by the "Årsredovisningslagen". This link will, in turn, determine which rules that apply for any particular organization. Purpose: The purpose of this thesis is to examine how accounting regulations are handled by Swedish non-profit organizations.

AbstractWork to develop the Eurocodes started in 1975 by the European Commission adopted a program to eliminate trade barriers within the construction area. The goal was to create common European design Standards that would replace the member countries' own rules. Eurocodes will replace The National Board of Housing Building and Planning, National Rail, The National Road Administration and other agencies' calculation rules for the buildings structures. The transition to the use of Eurocodes looks like this:Eurocodes set to Swedish Standards  between 2002 ? 2007They can be used parallel with national Standards 2006 - 2009 The total transition is at the end of 2010/2011.Right now is going on a lot of work for replacement of the existing Standards to Eurocodes.  The transition to the new calculations` Standards, many construction companies and consulting firms facing a big changes and competitions.