Goodwill är en immateriell tillgång som funnits inom redovisningen de senaste hundra åren. Hur goodwill ska behandlas diskuteras flitigt av forskare och yrkesverksamma. Från och med 2005 beslutade EU att alla noterade företag i unionen skulle följa IASB:s standarder vid upprättandet av sin koncernredovisning. Med de nya reglerna följde att goodwill ska värderas till verkligt värde och årligen testas för nedskrivningsbehov. Denna värderingsmetod innehåller subjektiva bedömningar av företagsledningen, vilket kräver transparens av företagen i sin redovisning av koncerngoodwill med information om hur nedskrivningsprövningen har utförts.

Sports associations play a very important role in the Swedish civil society, and since the 1st of July 1987 they have been exempted from the duty to pay VAT. By introducing an sufficiently closely related. When the conflict of law exists, the directive will be accorded priority, which leads to the Swedish Sports Federation must examine and considerexemption for sports associations the income tax field and VAT field correlate and the legislative change resulted in more favorable pre-close solutions for all of Sweden's non- profit organizations.  In June 2008 the European Commission launched a process concerning Swedish infringement against EU-law, and with it the Swedish civil society, where all Swedish sports associations are included, is threatened. The European Commission wants to, among other things, force sports associations into the VAT system for the purpose of the VAT Directive to be achieved.

The aim of this essay is to examine how educated immigrants from former Yugoslavia are experiencing the Swedish labor market and if they feel that there are factors that complicate their ability to establish themselves in the Swedish labor market. We have also examined whether and if so, how their status has changed in connotation with the move to Sweden. The method we have used is a qualitative interview study where we asked questions from a semi-structured interview guide. We chose to make use of both previous research and a number of analytical tools for using these to interpret inequality and discrimination that exist in the Swedish labor against educated immigrants. The results presented four factors that our respondents perceive contribute to difficulty in establishing themselves in the Swedish labor market, these are: contacts, name, validation and trainee post.

The purpose of this study is to give an insight in how music press is presented gender wise. The focus area lies in rock music and the study is made on British music magazine MOJO in the year of 2010. The study contains quantitative analyses showing how much room men are given compared to women. The study is also supplemented with image analyses of four covers spread out over the year. The main question is formulated as in, how much room do women get in music magazine MOJO 2010 and what output does this have on rock music?s gender characteristics? The main results show, amongst other things that 79% of all the articles are written with focus on one or more male musicians.

Abstract: The purpose of this study is to examine how the Swedish policy of neutrality has changed between the years 1990-2008. The research method used for this essay has been comparative case study, which strives to answer four research questions. Two of these questions are: Which specific occurrences have been fundamental in changing the Swedish policy of neutrality? How have the Swedish policy of neutrality and the policy of non-alignment changed between the years 1990-2008? The theoretical frame work of this study consists of Europeanization as a comprehensive theoretical perspective. In order to explain the Swedish act regarding the policy of neutrality, Logic of Consequences and Logic of appropriateness are used.

The purpose of this study is to analyze the handling of difficulties encountered by Swedish managers in Swedish subsidiaries in South Korea. By identifying the most common and possibly most manageable difficulties specific to the market we categorized them into three different groups; external difficulties, internal difficulties and difficulties related to the leadership. Depending on where in the environment and in relation to which stakeholder the difficulties originate the managing process comes to be supported through sometimes contradictory theories. Our study implies that the proper handling is crucial to satisfy local expectations which are critical for survival of Swedish companies. It also implies that the leadership skills acquired by the Swedish managers combined with the level of acceptance for foreign managers among the Korean coworkers affect how influential the manager?s ambitions are.

The main purpose of this Master´s thesis, is to describe and discuss what constitutes the library collaboration between The Swedish Royal Library and the National Library of Guatemala, but also to analyse which effects the support has for public library work in Guatemala. The data consists of interviews and direct-observations during 2 months of fieldwork in Guatemala, Central America. The analysis is based on literature studies combined with the answers from the respondents and other results from the field work. We have found above all three factors to be of importance in the constitution of the collaboration between the National Library in Guatemala and the Swedish Royal Library: the Swedish library discourse, the Swedish aid discourse and the relationship between the people involved with the project. The library discourse in Sweden and in Guatemala emphasizes different aspects of the work.

The purpose of this study is to explore students? perceptions and experiences of the school-subject Swedish. Ten qualitative interviews with students in school year nine have been carried out and the results of these interviews constitute the basis of this study. The result shows that students have a straight-forward attitude towards Swedish as a school-subject. The students identify skills such as reading, writing and speaking, and work in school mainly concerns perfecting these skills. The students think of Swedish as a subject with a clear purpose and find it important and useful. The result also shows that the students want grading for the purpose of further motivation.

Det här är resultatet av kandidatarbetet, skrivet under kursen kandidatarbete 15 p vårterminen 2010 på programmet för fysisk planering vid Blekinge Tekniska Högskola. Arbetet är det avslutande examensarbetet efter 3 års studier i fysisk planering på grundläggande nivå. Arbetet handlar om funktionsomvandlingar i staden. Hur ett flexibelt byggande kan underlätta i städer, där behovet av byggnader förändras snabbare än en byggnads livstid. Kandidatarbetet har dels inneburit studier av en funktionsomvandling som gjorts på Stumholmen i Karlskrona och dels inneburit ett försök till en liknande omvandling på ön Kungsholmen i Karlskronas skärgård där en funktionsomvandling är aktuell idag år 2010.

The purpose of this paper is to examine and to analyze the arguments about a possible Swedish law against the veil. I have therefore highlighted how notions about the veil creates and reproduces power-structures and meaning-systems. I structured the arguments in a pro et contra schedule and then analyzed them by using a theoretical framework consisting post-colonial feminism, orientalism, multi-culture and intersectionality together with research produced by Joan Wallach Scott (2010), Pia Karlsson Minganti (2007) and Anne Sofie Roald (2003). The results of the study shows that the people who either argue for or against a veil-law agree that the veil is an oppression of women and that it must be resisted. To be objective in the discussion of the veil seems to be impossible and the women it affects deprived voice.

Domestic violence against women is a widespread problem around the world, this study aims to investigate Swedish men?s attitudes towards this problem. To investigate this I have done a historic overview of the political attitude change and I interviewed two ethnic Swedish men and two men with a foreign background, this because to get a fair representation of our multicultural society. The results and conclusions is that the attitude haven?t changed that much over the years, it is mostly the latest decades that politicians and the medial debate have acknowledge the imbalance of power between the genders and that the patriarchy is a major factor towards this attitude.The interviewed showed that the men with foreign background had a tendency to have more traditionally attitude towards women then the Swedish men..

Systematic quality work in preschool ? How preschool teachers thinking and working with systematic quality work The purpose of this study was to investigate how Swedish preschool teachers thinking and working with systematic quality work. All Swedish preschools are required to work systematically with quality. This involves several steps that follow each other in a specific order. It includes following up, documenting and evaluating preschool activities.

In April 2008 an official report, SOU (2008:32), was presented. In that report it was suggestedthat the statutory audit for approximately 96 % of the Swedish companies was to be abolished.The report suggests that the new regulations should apply to all limited companies thatare below two of three limits that have been suggested: a) a balance-sheet total of 41,5 millionSEK; b) a net turnover of 83 million SEK or; c) less than 50 employees. The regulations aresuggested to come into force July 1, 2010. According to the Swedish laws that regulate thelimited companies, Aktiebolagslagen 10:11, should all limited companies regardless of sizehave an chartered accountant or otherwise approved. The purpose of the audit is to create atrust towards the figures that the company shows and also to act as an assurance towards thirdparties (Collis, 2003; Strenger et al, 2008).

Introduction and background: The 1990s crisis and the global financial crisis year 2008 shows the same indications that the property market was affected negative. The Swedish Property companies had a difficult time on the market when the crisis led to decreased property trade and financing problems for the Property companies. The Swedish property companies became less attractive on the market and contributed to a drop in prices on investment property.Purpose: The purpose of this essay is to examine if there is any relation between the Swedish Property companies impairments on their investment property and the global financial crisis year 2008.Method: The essay is based on a quantitative study where we examined Swedish Property companies? annual reports. We answered our questions and our purpose from the empirical data that we collected from the annual reports.Conclusions: The study resulted in that we found a correlation between the Swedish Property companies? impairments on their investment properties and the global financial crisis year 2008.

Within the interconnected global markets of today; people, products, and information travel at a pace never met before. In light of the global retail markets recent integration, consumers are opened up to new products and are beginning to develop a vetted interest in the heritage of those products. Within literature this process has been coined "Country of Origin" COO, and its impacts on consumer attitudes, product value- assessment, and overall behaviors has been one of the most emphasized areas of "international business" studies, during the last three decades. Numerous studies have shown a correlation between positive or advantageous associations to a country of origin, and the actual products representing and coming out of that country. It is by this synergetic process that so-called positive COO-effects are brought forth.The goal of this thesis stems directly from the still unexplored potential for Swedish firms to differentiate their products and brands on new international markets, through a strategic and coherent communication of relevant Swedish COO-effects.