The purpose of this paper is to examine whether there is a difference between the respondent groups preparers and non-preparers position in IASBs question if a reversal of previously impaired goodwill should be prohibited. The background is an exposure draft sent out by the IASB and we examine the answers, in form of comment letters, sent in by the respondents to reach our purpose. Our method is positivistic in the sense that we study already existing theories when we create our hypothesis which gives our assumption about how the result of the respondent?s answers will be. Our data, which we have collected from the comment letters, is qualitative secondary data.

The essay?s main focus has been to investigate and analyze the political actions behind the 2015?s grade compromise; an agreement to introduce grades from the fourth year in primary school. Through a game-theory analysis, mainly based in Leif Lewin?s and Jörgen Herman's research on rationality in politics, this study examined the grade debate  during a fifteen year period. The primary task has thereby been to explain the grade compromise through game-theory.

 In his book Wittgenstein on Rules and Private Language (1982) Saul Kripke claims that Wittgenstein argues for a certain form of scepticism in his book Philosophical Investigations (1953), namely a new form of philosophical scepticism, a result of Wittgenstein´s idea of language as language games. Nihilism, scepticism of meaning or of concept, constitutive scepticism are other commentators´ different names of the same phenomenon. The philosophy of Wittgenstein accounts for how our words, including the words of mathematics, have no meaning and there are no a priori justified objective facts as to what I mean about a word. We follow the rules blindly and without justification. We are unable to find any facts against this proposal.

This is a thesis on how to develop and densifythe suburb of Joanneshov south of Stockholm.Based on Stockholm?s urban history,Stockholm master plan in 2010, the currentdensity and sustainability debate, literarystudies, as well as a variety of analysisof the site it all ends up with a proposal onJohanneshov. The goals have been workedout during the work and has resulted inthat we want to extend the inner city streetand linking Johanneshov with surroundingdistricts, but we also want to create a wellused, diverse, urban area where the humanis in focus and a district that is easy to read.Much of the work is devoted to show howStockholm has developed historical and totry to put the future in a context, but also a lotof work has been put in the information andthe analysis of the site chapter. The plan proposalis still considered to be the work focus.Johanneshov is surrounded by Årsta inthe west, Hammarbyhöjden in the east,Enskede in the south and Södermalm inthe north. Gullmarsplan is a typical 40thcentury area with a functionalist structure.Johanneshov is with Gullmarsplan,the Globe an the Slaughterhousearea, an important node for the southernsuburbs as a place for communication,sports, entertainment and shopping.Today Nynäsvägen divides the area intoa western and an eastern part.

This study examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by The proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm tenure creates a familiarity threat which reduces the audit quality. Both the relation between audit quality and auditor partner tenure and audit firm tenure is examined in this study, using multivariate regression controlling for auditor type (Big 4 versus non-Big 4), signing auditors (one versus two auditors), firm size, profitability, leverage and age. There is a significant negative relationship between audit quality and audit partner tenure when only companies employing Big 4 is tested, which indicate that auditors constrain managements extreme accounting measures with longer tenure. The results provide no significant evidence of an increase in the absolute unexpected accruals with audit firm tenure, when only Big 4 companies are tested.

To have a forest area close to the city is of great importance for the city population?s well being. Children develop their motor skills, concentration and imagina-tion and the adults have a place to shake of the stress from work. Forest areas are used to exercise at, play in and to find a moment of peace and silence. The urban forest and the old farming pastures at Markussonvallen and Per-Isakssonvallen already has natural assets worth to preserve and a great potential to create more. The goal is to develop a forest with a variation of tree species and ground vegetation that will appeal to the human senses and different animal species such as birds, insects etc.

Aim/Objective: The purpose of this paper is to investigate and analyze the early effects that could arise between entrepreneurs and lenders in connection with the auditing requirement, which has now been abolished. Through, empirical data identify the impact from the credit provider?s perspective and small business perspective and then make an overall assessment.Method:The authors are to achieve the purpose for this thesis through the use of both primary and secondary data. Primary data gathered through interviews and secondary data in the form of earlier thesis as well as articles.Result and conclusion: Banks have not prepared for the change in connection with the abolition of the audit requirement. Lenders look at repayment ability as the most important aspect of giving credit.

 In his book Wittgenstein on Rules and Private Language (1982) Saul Kripke claims that Wittgenstein argues for a certain form of scepticism in his book Philosophical Investigations (1953), namely a new form of philosophical scepticism, a result of Wittgenstein´s idea of language as language games. Nihilism, scepticism of meaning or of concept, constitutive scepticism are other commentators´ different names of the same phenomenon. The philosophy of Wittgenstein accounts for how our words, including the words of mathematics, have no meaning and there are no a priori justified objective facts as to what I mean about a word. We follow the rules blindly and without justification. We are unable to find any facts against this proposal.

Construction and maintenance of forest truck roads are a necessary element of industrial forestry. Payment for contracting services in this context can be done according to a number of payment models. This study will focus on the methods and consequences associated with a change of Holmen Skog?s payment model from per hour to per metric ton for ballast hauling. The aim of this study is to improve the economic efficiency of Holmen Skog?s ballast hauling in construction and maintenance of forest truck roads. This is done by formulating and evaluating a proposal for a payment model based on crowns per ton.

AbstractThe development of the construction industry is slower compared to other industries. This implies that there must be improvements in this field. One step to increased effectiveness in construction projects is making the construction process more efficient, therefore resulting in a positive result for both the actual construction project and for the overall branch. The purpose of this study is to identify areas for improvement within the municipal housing company Gavlegårdarna completed construction project, who will then contribute to increased efficiency in their upcoming projects. The work has been performed with the help of two case studies examine construction projects "Fullriggaren" and "The three nursing homes." Opinions about what could have improved the efficiency of these construction projects further have been collected with the help of an interview study among some of the project participants involved in both projects.There have been many studies addressing the topic of how the construction process can be streamlined and similar studies that have been previously conducted.

Genom våra val och beteendemönster påverkar vi människor varandra, både lokalt och globalt. Medvetenheten ökar och vi ser idag en växande oro för effekten av detta.Världssamfundet har enats om att sträva efter en hållbar utveckling. Åren 2005-2014 har av Förenta Nationerna (FN) blivit utsedda till år där man ska verka för en hållbar utveckling genom utbildning.Sverige har fört in hållbar utveckling i miljöbalken och landets miljöpolitik skall sträva efter densamma. Försvarsmakten har ett ansvar för den ekologiskt hållbara utvecklingen inom sin sektor, försvarssektorn. Som myndighet når de ut till många genom just utbildning då cirka 8500 värnpliktiga utbildas per år, därtill tillkommer de anställda.Uppsatsen undersöker hur försvarsmakten uttalat arbetar för en hållbar utveckling och hur utbildningssituationen, i fråga om hållbar utveckling, ser ut.

AbstractIn November 2011 the Swedish Government announced that they were conducting an investigation to examine what impact the conversion of existing rental stock to condominiums could have on the development of the Million programme areas. The proposal of converting rental stocks to condominiums aims to help people living in these neighbourhoods to private ownership, while still allowing people who want to continue to rent their homes to do that. This thesis intends to investigate the effects of the proposed reform from a management perspective. The maintenance of the areas built during the Million Programme gets more neglected every year that passes. The majority of the housing stock is rental properties and extensive renovation of the surface layer, tribes and public spaces are essential in all Million programme areas studied. By transforming a portion of the housing stock into condominiums and by improve the living environment through renovations, these areas would be able to gets more attractive.

This paper constitiutes graduate work at the Swedish University of Agriculture Science, the Department of Urban and Rural Development, Ultuna. The main objective of this work has been, in part, using the municipality of Runby as an example, to test different inventory and analysis methods directed towards a sociotopic usage perspective. A secondary objective has been, based on knowledge obtained from current research results concerning the usage of green areas, to transfer the analysis results to a proposal for a free space planning over Runby. People living in the countryside often have good access to nature as well as access to a garden of their own. In the city, however, there are considerably less people that have access to a private outdoor spaces so the parks become a type of public living room for all the inhabitants. Through the lack of private green spaces and through the anonymity of the city, an inviting atmosphere is created towards spending time in the park.

Environment and sustainable development are very current topics in today's society, bothnational and international. The government's bill 2004/05:150 ?Swedish environment objectives - a common commission? contains several environmental quality objectives, that in turn is divided up in smaller secondary objectives. One of the secondary objectives says: ?Latest year 2010 shall at least 35% of the food waste from households, restaurants, largescale kitchens and shops be recycled through biological treatment.

Rules on parental leave have over the years been the subject of several gender debates. The big question has particularly been whether a further individualization of the days should be established. Sweden is a relatively equal country but differences still exist between men and women in the labor market, such as differences in wages. A fact that is considered encouraging for this is the uneven distribution of parental leave between men and women. It has now been nearly 40 years since the introduction of the first parental insurance but we have still not achieved gender equality in working life which was the main purpose.The main purpose of this essay is to study the motives for The proposal of individualized parental leave, and in addition examine how this change of rules could impact on gender equality in the work place.