The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.

On the third of August 2002, in the middle of the ongoing Swedish election campaign, Lars Leijonborg beeing the leader of Folkpartiet (the Peoples Party) presented the partys new intergration programme for foreign nationals. One of the proposals was to instigate a language test for all immigrants seeking to obtain Swedish citizenship. This thesis addresses the medial debate that followed the proposal in the daily press. Using discourse analysis and postcolonial theory this thesis looks into the fact that there were not unity in the wake that followed the language test proposal resulting in one medial and one popular discourse. The newspapers investigated were largely negative in their tone, whereas on the opinion pages, the view of the people seemed much more positively inclined.

Anställda med starkt organisationsengagemang presterar bättre och stannar längre inom sin organisation. Syftet med föreliggande studie var att studera organisationsengagemang och dess samband med relation till närmaste chef (LMX), innehavande av chefskap samt kontakt med närmaste chef. En webbenkät besvarades av 224 medarbetare på ett svenskt telecomföretag. Resultatet visade ett positivt samband mellan organisationsengagemang och LMX. Villighet att bidra utöver kraven för sin chefs skull predicerade nivån av organisationsengagemang till störst del.

Shopping kan vara ett nöje oavsett om kunden har en uppgift eller inte. Målet för de flesta butiker är att göra shoppingupplevelsen till ett nöje. Detta kan butikerna i fallstudien göra genom att först och främst erbjuda ett unikt och trendigt sortiment. Sedan gäller det för butikerna att erbjuda hög service i en miljö där kunden känner sig bekväm. Det är också viktigt att butikerna erbjuder produkter som är prisvärda.

In this Bachelor thesis I am going to look at attitudes towards political violence in a small town in Sweden in the 1920s. The town I have picked for this study is Kalmar situated on the east coast of Sweden. This study is a micro historic case study. The specific case is a strike at the city?s water and gas plants for higher salary.

Due to globalization, decentralization and the capitalist system's need to physical location cities have become increasingly important economic spheres during thee last decades. City mayors are seen as increasingly important actors, who can shape the future economic development of their cities through networking with businesses and strategic policy development. Therefore several European countries have introduced mayor reforms to enable mayors to take a bigger responsibility for the local development. These reforms raise interesting questions concerning what leadership changes they produce at the local level and if there is a difference between local leaders and leadership in different countries. This paper further explores the connection between the local leader and the locality since this relationship often has been neglect in studies concerning mayor reforms.

The occupational therapist uses meaningful activities to promote health and accomplish functional progress. The professional role is to support and enable for the client to change his/her life. One way to accomplish this is to use the group as a tool. Knowledge is needed about how learning works and which teaching methods exist to promote learning, so it is adapted after the clients´ personal way of learning. The aim of this study was to investigate which pedagogical approaches occupational therapists use in group activities.

In what French philosopher Gilles Deleuze labelled Control Societies, mechanisms reminiscent of censorship ? that is, restriction of information that administrators of power wish to regulate the spreading of ? are present in the concept of copyright. This kind of censorship has theadvantage of not being scrutinized by public eyes in the way that the work of institutionalized censorship agencies such as the Swedish Statens Biografbyrå was. It is not unlikely that expanded possibilities for punishing anyone who spreads copyrighted material will result in larger and larger areas that may not be accessed, as the avoiding of conflict and repressive actions will emphasize the behaviour to take detours around information that is deemed taboo and therefore suspicious and dangerous.The ACTA trade agreement is one proposed tool for such extended possibilities for punishment. This essay does not however claim that copyright and censorship are the same ? but rather that the institutional execution of power that was previously a matter of state censorship has a lot of similarities with current and prognosticated application of copyright laws by corporations.While claiming to protect the individual, the disciplinary power executed actually aims to protect the one executing it; the purpose of the power structure is to replicate itself..

E-Series 450 is a chainsaw designed by Husqvarna AB to the semi-professional user. Husqvarna is a world leader when it comes to chainsaws, trimmers, lawn mowers and garden tractors. The problem in hand can be addressed by the question. ?How easy can we start a chainsaw? The purposehas been to provide a solution to the question above and give Husqvarna a good base of which they can continue towards a finished product.

Many political reforms are currently implemented in the Swedish schools. The trend indicate that education in Sweden follows neo-liberal restructuring policy, that highlights assessment, marketization and surveillance in different aspects. According to the new curriculum LGR 11 the school head is the school's educational leader with responsibility for the school's results and development. The reforms put new demands on the school heads tasks, their responsibility and leadership. The aim of my research study is to investigate how the school heads experience andhandle this situation.

The aim of this essay is to examine which of the two approaches within the field of conflicts that best explains the conflict between Georgia and Russia using negotiations, dialogue and conciliation. According to the first approach negotiations are used to handle a conflict, according to the second approach negotiations are used to solve a problem.  The focus will be on how the two states acted and how the dialogue from the European Union as a conciliator was brought before the war escalated in 2008. The EU is today an important actor within the international politics and has established close relations to the two states. The conflict goes back in history and is still not solved. In the fields of international studies, there is a realistic view that claims the international politics to be shaped by suspicions between states as main actors. War is never far away, what is claimed to be solved through diplomacy.

The aim of this thesis is to examine the properties of the municipalities in Sweden that influence the choice of being a certified Fairtrade city. The independent variables which are used in the statistical analysis are municipal governance, local tax rate, whether there is an university and/or university college in the municipality, average income and higher education in the municipality. The variables are examined by logistic regression. Since there are no statistical data on ethical procurement, this exogenous variable isn?t included in the regression.

E-Series 450 is a chainsaw designed by Husqvarna AB to the semi-professional user. Husqvarna is a world leader when it comes to chainsaws, trimmers, lawn mowers and garden tractors. The problem in hand can be addressed by the question. ?How easy can we start a chainsaw? The purposehas been to provide a solution to the question above and give Husqvarna a good base of which they can continue towards a finished product.

I made this examination essay to investigate the possibilities and problems with machinery import. The rules intend to loaders and agriculture machines are still pretty flexible. It is today rather simple to make a registration or inspect those machines. There are still some practical problems to be aware of. It is very important to have the right contacts abroad, it is not always that you have time or moment to inspect the machines before purchase. In that case you have to trust your contact or partner about condition, equipment or working hours of the machine. Another important thing is payment before delivery: There is a huge risk that you do not get the machines that you paid for. If problems come up, you need to know the laws, your rights and your duties. A Swedish company does not pay any value-added taxes when it buys from another member of the European union. On the other hand must the machine be sold included value-added tax, if the buyer is a Swedish company.

Bakgrund: Den europeiska unionen är idag en realitet. Mycket har hänt under det senaste seklet och den geografiska kontinent varpå det för hundra år sedan låg en räcka politiska nationalstater ligger det idag en politisk union, en stormakt. Detta har fått stora konsekvenser både för världspolitiken och för den enskilda individens uppfattning om sin egen tillvaro. Min undran är hur detta kunnat ske. Hur kan världen förändras på ett så radikalt sätt på bara några årtionden? Hur har övergången från nation till union kunnat gå så snabbt? Vilka verklighetsanspråk ligger bakom den bild av världen som presenteras utifrån EU.Mål: För att analysen ska kunna sägas vara lyckad bör frågor som hur den bild av världen som manifesteras i dokumenten om MEDIA ser ut, ur vilka diskursiva strukturer som denna världsbild hämtar legitimitet samt hur dessa diskurser är relaterade till varandra ha besvarats.Metod: Diskursanalys har använts som både teoretisk och metodologisk utgångspunkt.