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.

Based on the assumption that the work of contemporary Swedish poet Helena Eriksson, in various ways elaborates the inseparable relation between body and language, this study aims to investigate how this view of language comes to expression in her poetry. Stepping from a theoretical background of feminist perspectives on the body, as well as recent theories on poetic materiality, the analysis points out how the concepts of aesthetic and/or linguistic materiality, social and technological materiality, and what can be described as the ethical dimension of materiality, all as termed by Jesper Olsson and Fredrik Hertzberg, take on feminist implications in Eriksson?s poetry. Through the theory of feminist anthropologist Vicki Kirby and her account of Derrida?s general view of writing, the study makes use of a deconstructive approach to the later work of Eriksson.

The present essay concerns the Levinasian understanding of responsibility in relation to the two spheres that Levinas introduces in his second major work Otherwise than Being or Beyond Essence, namely the Saying and the Said. The essay investigates some of the different meanings that the concept responsibility takes on in regard to these two spheres, and thus also in regard to the separation between the ethical and the political that is apparent in the book. Is it possible to find a politically uttered responsibility in Levinas Otherwise than Being or Beyond Essence?The essay wants to emphasize the continuous transition between the ethical or the Saying and the political or the Said, and vice versa, with the purpose of showing how the two spheres may be conceived simultaneously. By posing the relationship between the two as a reciprocal rather than a oppositional one, the essay aims to suggest that an understanding of responsibility at once must be ethical and political.

Accounting has been critized for being one of the leading factors in the latest financial crisis. One of the primary problem areas was identified as delayed recogonition of losses on financial instruments. Consequently, a new impairment model is being developed and is to be namned expected loss model. The difference from the present model, incurred loss model, is that it takes losses into consideration on an much earlier level. Even though the model may be theoretically feasible, in practice it may implicate a number of issues.

Denna uppsats har underso?kt hur tre globala nyhetskanaler, Al Jazeera English, CNN international och Russia Today English rapporterar om den pa?sta?dda gasattacken i Syrien den 21:a augusti 2013. Syftet var att underso?ka och identifiera vilka frames som respektive kanal anva?nder sig av samt hur de behandlar uppsatsens tre fra?gesta?llningar, A) Vad har ha?nt? B) Vem a?r ansvarig? och C) Hur bo?r man agera?. Studien har utga?tt ifra?n tidigare forskning och teorier om begreppet framing och dess olika variationer sa? som generic/issue specific, visual framing etc.

This paper contains an analysis that sets out to investigate how sustainable development is portrayed in textbooks used in gymnasium level civics education. The study covers three textbooks, all in current use. The paper sets out to explore the relationship between the books chapters on economics and those about environmental issues. The sum of these two parts is in the context supposed to make up the books big picture of green sustainable development, i.e. the ecological aspect of sustainable development. An analytical model will be used to categorise and compare the three textbooks.The method chosen for this is analysis of ideas by use of ideal types.

Of all observable societal trends, the proliferation of standardizing processes is striking. Auditing standards are an illustrative example of this. Not only privately owned companies must today make available numbers and key figures to satisfy needs of information and knowledge. Government agencies are increasingly conforming to this trend, adopting standards for quality assurance and monitoring, producing numbers and annual reports ? despite their somewhat ambiguous task and role.

The scope of this investigation is the conditions under which readings of Repulsion (1965), and its depicted mental illness, took place in Sweden during the censorship debates in 1965, and also how the reception was related to narration and Subjectivity in the film. The reason for this is the strong reactions to the images of the main character?s inner state, and concerns about negative effects in the public, that were raised. One major concern is how the film articulates discourses through which meanings are produced; that is, how it works as social technology. My thesis is therefore structured around two levels; textual analysis and discourse analysis.

This essay criticizes common theories within the three traditional perspectives, conflict management, conflict resolution and conflict transformation, for not being able to explain and/or generate solutions to the problems of fundamentalism and religious terrorism in a satisfying manner. This essay is trying to synthesize an alternative analytical framework that better can explaining these phenomena and generate potential solutions. The frameworks ontological ground is laid out using different readings of Foucault, thereby seeing the subject as formed by discourses, material processes and institutions. Fundamentalism and terrorism are seen as a violent resistance to repressed Subjectivity, but the form of resistance depends on the discursive and non discursive surroundings. This gives rise to different forms of resistance; the production of discourses and founding of groups and the entry of marginalized people in these groups.

The present study is primarily of historiographical type, but also uses comparative method and qualitative text analysis. It mainly aims to explore how Germany and the issue of guilt have been portrayed in Swedish and German nonfiction literature (excluding teaching materials) during the years 1996-2010, in the context of the Holocaust, but also makes a comparison between these two countries' depictions. Furthermore, it also examines whether it is possible to link the various depictions to specific theories, in this case determinism together with the actor and structural perspectives, as well as to other potential factors such as the authors' personal connections to the Holocaust or the millennium. In addition, overall trends is an aspect which is examined. Despite the fact that the Holocaust has been the subject of extensive research, no study with the same selection as this one has been carried out before.

In this thesis I examine how the phenomenological philosophy of Edmund Husserl and Martin Heidegger differ with regard to the phenomenological reduction, and in particular why there is no reduction in Sein und Zeit. I examine in what way philosophy is seen as an overcoming of the naïvete of a ?natural? attitude and how this natural attitude is understood, starting with Husserl?s descriptions of the phenomenological reduction, of the natural attitude of our daily lives and of his notion of transcendental Subjectivity. By presenting these main aspects, I try to elucidate why, in Husserl?s view, laying the foundation of all knowledge must take form of a phenomenological first philosophy.

The aim of this thesis is to critically analyse the subject heading list in the database KVINNSAM at Kvinnohistoriska samlingarna. This list is intended for the retrieval of gender specific information and the subject heading women is implied. The main question is: which woman is represented in the list? The thesis analyses specifically the representation of disability, ethnicity and other sexualities than heterosexuality. Kvinnohistoriska samlingarna, the concept of gender studies and KVINNSAM is presented.

The aim for this master thesis is to create an understanding of the intersubjective processes of how individuals are experimenting with their identities in social media and the consequences for the identity and embodiment. The thesis is completed with the help of discourse analysis and a starting point in four complementary theories. Central to the implementation of the analysis is the concept of diffraction. Therefore the thesis is, which is reflected in the choice of theoretical approaches and methods, critical to many aspects of classical philosophy of science and method. The empirical material is based on interviews.

The purpose of this thesis is to understand the ways in which rumors affect the everyday lives of a few young women. The questions are: What kinds of rumors do the young women find are the most common? How do they respond to these rumors? Do the rumors affect their everyday lives and if so, how do they react to them? Do they resist them? Do they feel limited by them?The empirical data was collected through unstructured interviews (focus groups) with three groups. The groups discussed different themes without prompting questions by the interviewer and it was clear that rumors played an important role, in multiple ways, in the lives of the young women. The most common rumors were sexualized and were mostly concerned with the view that the young women should not engage in ?too many? heterosexual relations ? preferably none.