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.

AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

Due to the developments in today's gender discussions, this essay aimed at investigating the gendered constructions and encouragements to consumption. As a former fashion student I have a special interest in the commercial constructions featured in fashion magazines, especially since advertising, fashion and perceptions of gender have long walked hand in hand. Just as feminism studies have shown femininity being a fluid identity, recent studies of masculinities, media and culture are also showing changes in the depictions of men.The aim was to clarify how fashion magazines encourage men and women to consume products and ideals, and also discuss the gender constructions occurring in the junction of editorial and commercial text (articles and advertisements). The analysis was thereof based on three main questions:-       How is consumption encouraged in male and female fashion magazines?-       What kind of gendered pattern appears in the junction of advertisement and editorial text?-       With regard to the gender constructions, what is the reader encouraged to consume?The theoretical framework of the analysis was based on gender studies and political economy, mostly describing a commercial perception of feminine journalism and a new metrosexual expression in men?s fashion and lifestyle magazines.By using a combination of quantitative (content analysis) and qualitative (semiotics) approach two fashion magazines, Elle and King Magazine (published in May 2013) were used as representatives of fashion magazines in general.The results showed clear differences between the sexes.

The environment became an established issue on the international political agenda after World War 2. How to preserve natural resources became an issue that concerned several powerful participants, affected by changed conditions in the environmental legislation. This paper is a study of the growing environmental work within the multinational Swedish corporations Boliden, IKEA and SAS and how it was affected by the globalization. The material studied is environmentally related information produced by the companies and also interviews with the Environmental Managers. The information provided has been analyzed and compared with well-known opinions of globalization, trying to find out how the process of globalization has affected the handling of environmental work within the companies.

With the increased volume of commercial content online, some news sites have adopted so-called native advertising on their websites to convey marketing messages more discreetly. As an increased share of advertising budgets is spent on this form of advertising this essay aims to examine its news consumer?s attitudes towards the phenomenon. The research was carried out through a qualitative study where news consumers discussed their attitudes in two separate focus groups. This was analyzed with the help of the previous studies Advertisement - an uninvited guest? and Banner Blindness as well as theories including theory of science hermeneutics, reception analysis, convergence culture, brand schema, advertising schema and ad- brand attitude.The results show that in most cases native advertising is met with indifferent attitudes but in some cases also confusion, which could lead to negative attitudes towards the ad and the news site.

Since January 1st 2005, public companies within the European Union shall prepare their consolidated accounts in conformity with the international accounting standards. The adopted accounting standards are IASB?s IAS/IFRS completed with interpretations. Furthermore, member states may permit or require public companies to prepare their annual accounts according to IAS/IFRS. Sweden has not yet given companies the ability to use IAS/IFRS in the annual accounts due to taxation difficulties the strong relationship between accounting and taxation brings.

The 1948 Universal Declaration of Human Rights is probably the world's most known andinternationally most respected document. The purpose of this study is to examine if the UDHRreflects universal values and norms and to assess its moral and juridical relevance today, 60 yearsafter the adoption. The literature used in this literature-based critical study is mainly written bythe academic elite of the discourse on Human Rights. By comparing these sources I have reachedthe conclusion that the UDHR is still today an important document because of its continuinginfluence on international lawmaking and because of the encouragement and aspirations tomankind in the never-ending struggle for the rights it represents..

Konsten att berätta historier med bilder och illustrationer är något som har funnits i flera tusen år. Detta kandidatarbete undersöker ämnet illustrerad narrativ och redogör olika aspekter och principer som är avgörande för att man ska kunna förmedla ett budskap med hjälp av illustrationer. Idag förknippas illustrerad narrativ framför allt med serietidningar, bilderböcker och grafiska romaner som berättar en narration i form av en serie av bilder. Under den teoretiska delen av arbetet har jag först gått igenom illustrerat narrativs historia och sedan redovisat principer för det moderna illustrerat narrativet. Jag har också forskat kring bildens kommunikativa värde och samspelet mellan bild och text.

The purpose of this thesis is to study to what extent the UN millennium development goals have influenced Sweden?s development policy. The research method that I have used is a qualitative text analysis and I have studied the ideas in governmental texts and millennium development goals reports from 1995-2008.My hypothesis is that the basic ideas that has symbolized Sweden?s development policy has not changed much since the adoption of the millennium development goals in year 2000. This hypothesis is based on different ideas that the basic perspectives in international development policy are rather constant.My conclusion is that many of the areas that are affected by the millennium development goals already are prioritized areas within Swedish development policy, for example poverty reduction and gender equality.

In today?s consumption society, the image and core values of a company have become more important in order to secure the attention on the market. All entrepreneurs have to distinguish themselves in the extremely tight competition.This thesis examines how product photos can reach out to the consumers successfully. Both students have previous experiences from model shoots ? but now want to study the possibilities to sell a product without a human model.The purpose of the thesis is to examine how to convey core values by commercial product photos - how to best capture the attention of a customer.

This master thesis presents a Model for Evaluating and Managing Interruption Risks in connection with Business Continuity Planning (BCP), developed for Swedwood International. The model consists of a template with instructions. The model should be easily understood and useful for establishing a plan for BCP. This is achieved by including the contents and procedure of BCP and the main supplychain risks in the model. The purpose of a BCP plan is to describe how an enterprise will return to business as usual after an interruption, e.g.

The purpose of this thesis is to find out how the Swedish authorities comply with international law by studying the protection of asylum-seeking children that are apprehended by Swedish authorities according to the legislation of LVU because of abuse or neglect and thereafter are deported together with their parents. The aim of this thesis is to find out if Swedish legislation and praxis is consistent with international law through the Convention on the Rights of the Child and EKMR. Would it be possible to increase the protection of these children through incorporating the Convention on the Rights of the Child in Swedish law, through a wider interpretation of the principle of non-refoulement or through more morality in the law? The thesis has been conducted as a literature study where the right-dogmatic method has been used to compare Swedish and international law. The theories by Dworkin about morality and law have been compared to Peczeniks right-dogmatic theories.The review shows that Swedish authorities are infringing article 2, 3, 12 and 19 of the Convention on the Rights of the Child, when it comes to the protection of asylum-seeking children. The best way to increase the protection is to incorporate the Convention on the Rights of the Child in Swedish law.

This study revolves around calculating the extent of appearance of both anonymously and named men and women as well as determining whether or not Yvonne Hirdman?s gender theory is applicable on two versions of a Swedish educational history textbook called Epos: historia: för gymnasieskolans kurs A (2008) and Epos [historia] 1b (2012), published for two different curriculum. Our qualitative investigation of two parts of the book?s content proves that the two principles of gender system are present in both books, although to a lesser extent in the latter version. Calculating the material, results have shown that anonymous men and women are almost equally presented in Epos 2012, which is not the case in the 2008 version.

This report is part of the major thesis carried out at Stoneridge Electronics in Bromma,Stockholm during autumn and winter 2005-2006. The background to the thesis is the trendwithin the automotive industry where color displays have become more common for presentationof information to the driver, a trend that has come to the commercial vehicle market. Thepurpose of the thesis has been to evaluate whether programmable logic, with respect to FPGAtechnology, could be suitable for display control and graphics generation of these more complexcolor displays in automotive environment.Within the scope of the thesis the FPGA technology has been investigated, i.e. whatopportunities and threats there are with aspect to environmental and security requirements. Inaddition, the market of FPGAs and pre-built IP-cores has been investigated.

The aim of this paper is to investigate the subject matter of visual communication in presentation brochures of two Swedish regions: Region Halland and Region Dalarna. My focuses are the following questions: what is the aim of the brochures and in what ways does the visual material relate to that aim? How can strategic communication be defined through a visual perspective and in what ways is it useful in the context of presentation brochures of the regions? What sort of communicational functions are specific for the visual material in relation to the written language of the brochures? Lead by these questions, I start by analyzing the brochures through a textual analysis and a social semiotic approach. The result shows that the aim seems to be both political and commercial, but that the visual elements relate more strongly to the commercial aim than to the political aim by the way they strive to present a positive image of the region. The visual elements work in strategic ways that I define as visual strategies.