The problems and the opinions regarding accounting of Goodwill have always been an issue. In the search for a more standardised accounting standard IASB made a series of changes with the implementation of IFRS/IAS, which means that all companies who are listed on any stock exchange in Europe have to follow these new standards. During the process IASB wanted some feedback from the users to get a better understanding of how different participants in the economic market would respond to a number of questions regarding different changes in the accounting. In total IASB got 126 responses for the 'Comment Letters' (CL) they sent out.This paper aims to review these CL and examine how different participants will stand on different questions, mainly regarding the elimination of the pooling method and if goodwill is to be amortised but also any opinions regarding the implementation of the impairment tests. The present study comprises 126 CL, which represent participants from all the corners of the Earth.

The aim of this study was to examine the experience, knowledge and attitude to mandatory reports of mistreatments amongst first line managers and assistance nurses in municipal elderly care. The following questions were at the center of the analysis: how do the different professional groups view having to report their own organization? How can various factors affect the mandatory reporting of mistreatments? What knowledge do the different professional groups have of mistreatments and mandatory reporting? A qualitative research method was used to examine these questions in the form of semi structured interviews and a small document study. The interviews were carried out with assistance nurses and first line manages in elder care, we interviewed four respondents from both professional groups. The interviews were then transcribed and coded with help of a content analysis.

Title: Defending one's origin ? a musical journey to Transylvania.A journey to the Transylvanian part of Romania was pursued with the intent to investigate the cultural aspects of the historically and politically rooted set of relations between the Hungarian peaking minority and the majority of the population, the Romanian speaking group. Music pedagogical ambitions within the two cultures were used as reflections of these phenomena. In trying to shed light on my questions and extract the relations between the dominating and the dominated in this specific cultural and social context I have used the central themes of Bourdieu ? capital, habitus and field.

This essay examines the 1962 Swedish parliamentary debate preluding the proposition to introduce a uniform compulsory education for all Swedish children. The proposition aimed at ending the previously heterogeneous educational system and replace it with a more equal and democratic system.A widespread debate ensued, regarding the status of Christian religious education (kristendomskunskap) and its new emphasis on scientific objectivity. This essay will examine the relative position of Christianity within the new uniform school system, as it was articulated by the members of the Swedish parliament. This analysis will be achieved through the use of a discourse analytical study of the parliamentary records, the recorded motions and bills. From these records a substantial disparity in the parliamential members articulation of the concept of Christianity can be ascertained, even within the discourse of an educational regime.

Cloud computing is a new buzzword within the IT-industry, and introduces a whole new way of working with IT. The technique delivers web based services, which results in that the user no longer needs to install an application locally on a computer. Since the application no longer needs to run on a local entity, but in a datacenter located on a service provider, the users no longer need any specific hardware more than a computer with an internet connection. Cloud computing also offers IT-infrastructure and development environments as services, these three service types is better known as cloud services. Through the usage of different types of cloud services, the need for maintenance and hardware is significantly reduced.

This thesis examines the organization Empower and their members, who consist of sex working women in Thailand. The purpose is to explore the more liberal point of view of prostitution and how the female members perceive Empower. Furthermore the study investigates if the organization can improve the sex workers empowerment. The study also delineates how these women reflect on their professional role as a sex working woman and whether the women relate to feminine discourses. The study is implemented in Chiang Mai, Thailand during the fall of the year 2010 and is based on qualitative methods like interview, focus group, observations and text analysis.

The aim of this master's thesis is to study what attitude public libraries in Sweden show towards video games. By using critical discourse analysis as both theory and method we analyse several texts emerging from a debate mainly discussed in blogs. Main topics in the debate are video games in the library, the purpose of the public library and Library 2.0. Our analysis focus on views expressed concerning the work and purpose of the public library, the librarian and the library user - and to identify the main visible discourses in the discussion.Our findings consist of two discourses representing two different views in the debate. We call these two discourses the general educational discourse and the interactive discourse.

This is a study of the trade union journal for female blue collar women in Sweden, Arbetets Kvinnor, between 1927 and 1931. The purpose is to examine how a female trade union activist's constructs collective identity by those notions of social class, sex, and moral values that are articulated in the journal. The main theoretical basis is Alberto Melucci's analysis where he argues that a collective identity in social movements is made in an interaction between individuals, where the action possibilities and limits are defined. Another purpose is how the female blue collar worker's resistance and/or adaption to the male hegemonic trade union and the bourgeoisie hegemonic society are presented. The essay shows how the collective identity is made of both historical and contemporary images of the working class women as workers and trade union activists.

The purpose of this essay is to analyze the EU discourse in the Swedish media. The questions that the analysis seeks to answer are; what image of EU is portrayed in the Swedish media? To which degree does the EU discourse fulfill media?s ?news values?? And what are the potential effects of the discourse on EU?s reputation? After several demarcations, I chose 8 articles form Sweden?s four largest newspapers to base the analysis on.    The theoretical and methodical structure behind this analysis is the theories and practices of Fairclough?s critical discourse analysis. Added to the theoretical structure are also theories about reputation and theories about news values. The method used in the analysis is a modified version of Fairclough?s three-dimensional model of critical discourse analysis.

The purpose of this essay is to analyze three works that are regarded as fictional biographies. In all three selected works the protagonists are historical Swedish women who are known for being a part of the cultural sphere of their time. Two of them are also recognized as important and somewhat pivotal characters in the Struggle for women?s rights at the turn of the 19th century. The analyzed works, however, accentuate the women?s private life.

This essay deals with the political upheavals which occurred in Japan with the Meiji Restoration of 1868 and its impact on the Samurai Class. This transitional period in Japanese history is portrayed in the film The Last Samurai from 2003, and it's the comparison between this Hollywood production and the current research on the subject on which this essay focuses. Two key figures who are portrayed in the film are Nathan Algren (Tom Cruise), an American soldier from the Indian Wars of the 1860/70s who travels to Japan to quell the Samurai rebellion but ends up in captivity; only to learn their codex of honor and way of life and eventually become a Samurai himself. The other character calls himself Katsumoto (Ken Watanabe) and becomes the representative of the Samurai's Struggle for their existence. Their friendship and cultural exchanges will remain a cornerstone throughout the film.

Market capitalism sets the conditions for how the world is conceived, experienced and organized at various spatial scales (global to local). Currently, competitiveness, entrepreneurship and economic growth are key values that shape how the world is conceived, experienced and organized. Discourses of place marketing, place branding, and the construction of places as (economic) products, are part and parcel of the heightened commodification of space. Tourism has been a major factor in the commodification of place and space. More often than not, tourism has been seen as a possibility for peripheral places, in their Struggle finding new ways towards development.

The Struggle for the customer has become a priority for the fashion industriesconsidering that it is the customers? willing to shop that guarantees theircontinuous survival on today?s competitive market. To keep the customer happyand satisfied, should be their priority as this leads to an economic advantagesince the customer becomes the companies strongest allay with help of the socalled ?word of mouth? effect. The positive response is then transmitted fromthe customer, acting as a spokes- person for the company.

The aim of this thesis is to analyse the conceptualisation of the social relations of class and gender within the Social Democratic Women?s Association during the period 1972 ? 1993, on the basis of their programmes for action. The analysis of the concepts is based on an ideology critical study focusing on the manifest ideology.The study is based upon the theoretical concepts of class and gender,  The class analysis is based upon the broadened concepts of class by Erik Olin Wright and Ira Katznelson. The gender analysis is mainly based upon a Marxist understanding and a critical point of view of Marxism and feminism in the context of patriarchy and capitalism.The period of the study is where the social democracy is challenged, both by radical socialism and feminist ideology and the economic crisis during the 1980?s, as well as the possible threat of an organised women?s party in Sweden.

The aim of this essay is to study how the University Church is represented in student newspapers. By conducting an inductive thematic analysis on sixteen articles chosen from newspapers distributed by the student union at three Swedish universities, the main purpose of the study is to further understand the role and function of the University Church in a contemporary Swedish context. Three themes emerging from the initial step of the thematic analysis were chosen for further analysis: (1) a secularized church?, (2) provocation and (3) reasons to seek out the University Church. The themes were then highlighted by two theoretical perspectives: Mark Chaves? theory of internal secularization and a theoretical framework developed by Anders Bäckström with the aim to explain the role of the church as a welfare agent in Sweden.The study shows that the University Church is portrayed as both an ambiguous and complex organization.