Background: Goodwill has been a hot and debated topic for a longer period of time. Researchers have debated how goodwill should be accounted for and have not come to a solution. In 2005 IFRS standards came which meant that goodwill no longer will be amortized according to plan, but to be put through a yearly impairment test.Problem: A number of disclosure requirements in the financial reports have been made in an effort to avoid companies to account for goodwill differently. Apparently there still is a problem of how companies account for goodwill and there are several studies in the subject. But no one has studied how it is between two different industries, which make this study interesting to execute.Purpose/questions: This study have the purpose to investigate how the industries day to day wares and health care regards the disclosure requirements for goodwill by the impairment tests.

The aim with this master thesis is to analyze a scientific material concerning the context between learning and child/student development, and factors which controls process of learning, to create an image with quality account and teaching in mathematics, which then can raise the mathematical knowledge among students.The phenomena which stand in focus for the investigation is: why there is a negative tendency for development of knowledge in mathematics, among the Swedish students that TIMSSs investigations showed in intercultural comparison within the years 1993, 1999, 2003 and 2007.The method is the ethnographical method, which is based on: analyzing scientific theories about learning child/student development, factors which controls process of learning, and factors which controls process of learning the most and qualitative empiric investigation with qualitatively analyzes the questionnaires, which is about factors which are controlling the process of learning and factors which are controlling the process of learning the most.Result of the theoretical and empiric analyzes shows that factors as school environment, attitude for subjects and teaching, controls and influence the learning. To end a unenthusiastic tendency as a negative development of mathematical knowledge among students that is shown in TIMSS investigation and to elevate the students' performance in mathematics, an elevated qualitative account and teaching in mathematics, by the factors named. Safe school environments as the intercultural meeting place, the teachers influence part to the students' subjects' attitude in mathematics and goal related grading criteria in teaching, is all required for e qualitative teaching in mathematics..

The purpose of this thesis was to study Holmen?s possible future ownership, concerning their forestland in Sweden. We have compared the strategy of the present owning of forests with three different alternatives. These three alternatives are: 1) selling all the forestland, 2) establish a new company which owns the forest where Holmen is the major stockholder and finally 3) an alternative were the two northerly regions are sold. We used Holmen?s annual account from the year 2002 as a bare year and made a reconstruction of the annual account in the three different alternatives.

Syfte: Uppsatsens huvudsyfte är att kartlägga nyttan med branschkontoplaner. Detta görs genom att påvisa eventuella fördelar respektive nackdelar. Vidare vill vi kartlägga hur branschkontoplaner uppfattas av de parter som använder den samt att förstå vad som görs för att motivera användandet av branschkontoplaner och om dessa medför ökade jämförelsemöjligheter.Metod: Studien är av kvalitativ karaktär och kommer beskriva problemet utifrån skaparnas perspektiv. Undersökningen präglas av tvärsnittsdesign och kommer ske med semistandardiserade intervjuer av semistrukturerad karaktär. Frågorna som ställs återfinns i våra intervjuguider och respondenterna har valts ut med tanke på deras anknytning till BAS, BAS lantbruk eller FastBAS.

Title: Have IFRS made the accounting more efficient for investors? ? A study of goodwill-relevance Level: Final assignment for Degree of Master (One Year)Author: Patrik Nygard and Andreas Pettersson       Supervisor: Markku Penttinen            Date: 2010 ? MayAim: The Swedish banks SEB and Swedbank are on the same market but their goodwill is amortized totally differently and its results will be different. We decided to examine the accounts in Sweden and see if they have been more efficient, from a user perspective, after the introduction of IFRS in year 2005Method:  This paper is made from a quantitative and a deductive approach. We have collected data from all companies listed on the Stockholm Stock Exchange between the years 2002-2008 using the computer program Financial Datastream and then made the regression and other analyses and comparisons with the program MinitabResult & Conclusions: We have in this paper demonstrated that how the accounting of goodwill designed is relevant to investors and that this relevance has increased in Sweden after the transition to IFRS. We have also concluded that the goodwill has greater relevance in a rising market than in a downward.Suggestions for future research: In future researches can the aim be to compare other accounting standards changes that occurred in the year 2005 and see if the accounting, from that perspective been more efficient.Contribution of the thesis: We have shown how the account influences investor?s decisions during different accounting systems and in particular how they react on the changed account of goodwill.

Female genital mutilation (FGM) is an ancient custom which is practiced in many African countries. After years of disturbances in these countries many Africans have immigrated to Sweden. The aim of this literature review was to describe how nurses in the best way can treat these women, and be able to provide the best care for them when they seek healthcare in Sweden, on account of complications from FGM, and to find out which part education play in the attitudes toward FGM..

The European Brown bear (Ursus arctos) has gone from basically being extinct in Sweden to, 2008 being estimated to a total of 3298 individuals. When looking at the new Swedish moose management system it is important to have an ecosystem-based approach and therefore include all the parts that moose impacts on and from in the management, especially the brown bear. Primarily in the spring and early summer the brown bear is a significant predator on moose calfs which must be taken into account in moose management. When the bear recolonize areas that it has previously been eradicated from, it will once again come in contact with people who are not accustomed to the bear's role in the ecosystem. We studied three groups of moose management areas with different predation by bears.

MSB stands for Swedish Civil Contingencies Agency. It?s a government organization that deals with emergencies and crises. MSB has developed a software package where the newest software version is called RIB 2012. The package includes the program RIB Karta.

This paper discusses how four people in the Swedish Radio station P3, together interact to account therapy trends towards a third party. The focus is on whether, and if so, how they collaborate to make the conversation intelligible for radio listeners. This is done by means of conversation analysis and methods developed by the CA. The result is interesting when the conversation participants do not follow their expected roles as broadcasters and experts while they disagree about the communicative projects to be carried out..

The purpose of our work has been to investigate how gender is viewed by pre-school teachers, as well as taken into account in their everyday work. We have also looked into how gender plays a part in the planning and shaping of the pedagogical environment.Our work is based upon qualitative research method, as we have conducted several qualitative interviews at different pre-schools along the way. The reason we chose genus as our main focus is that the pre-school curriculum states that all staff is obliged to meet the goals concerning gender..

This paper focuses on traditional clothing enterprise IT strategies. The purpose was to investigate the correlation between traditional clothing companies IT strategies and their brand. In a market where the competition is high it has become more important that the company targets a customer segment. To reach their targeted customers the company builds their brand with different corporate strategies. This segmentation is necessary because of the high exposure to competition, and a well-established brand could be a prerequisite for profitability.  In today?s market, IT has a major impact on the clothing business.

The environmental work of companies has become an incredibly important factor in achieving reduced levels of environmental pollution. For companies the work on environmental issues began in the 1980s. During this time companies also began to show interest for the personnel, an interest that was shown in the form of attempts to disclose personnel information in economics. Earlier this information was separated from the financial information, despite the fact that the revenues are created by the employees.The purpose of this paper is to examine how well companies with a notification or a permit today account for environmental- and personnel information in their director?s report.

This degree project summarizes five years of education at the landscape architecture program at the Swedish University of Agriculture Sciences, SLU, Alnarp and the School of architecture at Royal Institute of Technology, KTH, Stockholm. The project has been carried out by Lovisa Berg and Per Crona in collaboration with DRIFT Scenkonst. This master project is based on the ongoing transformation of a former mining site in Ställberg, Bergslagen situated in central Sweden. The organization DRIFT is in the process of recreating to former industrial mining site as a green cultural center. Their field of artistic examination concerns existential questions connected to the site. The aim is to offer a place for both performing and experiencing contemporary performing arts in Bergslagen. Our objective is to contribute to the growth of the performing arts project and to demonstrate in concrete terms how a conversion of a mining area can be completed, while taking into account both its history and its new function.

The following text constitutes an attempt to present the French philosopher Gilbert Simondon's genetic ontology through an account of his reconfiguration of the problem of individuation in his doctoral thesis from 1958, L'individuation à la lumière des notions de forme, information, potentiel, métastabilité. The intention is to show how Simondon through this reconfiguration of a classical philosophical problem ? in which concepts and schemas from contemporary physics and technology is utilised in a critique of the bi-polar hylomorphic schema as its traditional, substantialistic solution ? becomes able to articulate an anti-substantialistic and anti-reductionistic ontogenesis as first philosophy. A systematic philosophical conception that according to Simondon precedes every critical investigation of the subject as well as every scientific ontology ? not by establishing a pre-critical position, but by exceeding Kant's critical position: that is, through a displacement toward a conception of the transcendental conditions for the genesis of being and thought as real conditions, rather than conditions of mere possibility.

Background:Life-cycle costing (LCC) is an investment calculation that takes intoaccount operating costs throughout the investee lifecycle. LCC calculations are mainly usedto evaluate investments that have no revenue side. Attempts to apply the LCC calculations forbuilding-related investments have occurred since the 1980s. Despite the advantages ofusing LCC calculations, use has not passed through in full. The main obstacles have beenidentified as a lack of relevant input data, and insufficient experience of workingwith LCC calculations.