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.

Denna uppsats behandlar det kommunala utjämningssystemet. Dagens system består av en inkomstutjämningsdel, kostnadsutjämningsdel, ett strukturbidrag och en regleringspost, som antingen kan bli bidrag eller avgift beroende på hur mycket pengar staten anslår till systemet. Till detta har använts teorin om konkurrensproblemet, olika teorier om vad kommunerna bör göra, varför kommunerna bör finnas och hur de skall finansiera verksamheten. Två kommuner har valts ut, Vellinge och Trelleborg, för att i två fallstudier studera effekten av systemet för den enskilda kommunen. Slutsatsen är att i dagsläget behövs utjämningssystemet för annars träder konkurrensproblemet till.

This paper aims to create a better understanding for how executing private matters during work hours affect the individual worker. In todays world the access to social medias, the Internet and all your friends is easy to access due to smartphones and computers. Prior research as described this both as a threat against the productivity of the worker and the moral of the workplace. While others mean that it is a source of recovery and something positive.This thesis uses a qualitative method and fifteen interviews where conducted with people between 20-30 years, who where working and living in Sweden. The theory of this paper is built on following areas: Time, the line between work and private, together alone, the brain and the affect it has on the dialogue between colleagues.

This essay focus on Jean-Jacques Rousseau and David Hume and how they in their writings describe the doctrine of the original sin, and what they replace it with. The theoretical framework this essay work form, is Peter. L Bergers theories concerning society and religion as a social construction, were religious systems purpose is to establish order and previewed a meaning for people. From a history point of view religious system and institutions have had a significant role in establish system that will provide people with explanations about the world. In the eighteenth century, during the period in Europe often named as the enlightenment a new sort of criticism took place against religion.

For centuries, the human body has been used as a mean to project the norms, moral values and aesthetic preferences that exist throughout society. It has been controlled through constrictive fashion, family and social virtues and through how we perceive gender and sexuality. This essay strives to show, not only how the body and the aesthetic values coexist, but also how they work together and influence each other, with the body as the aesthetic medium. To do this, Michel Foucault?s writings of sexuality and his theories on morality and discipline, as well as Judith Butler?s works on normativity and performativity are being used.

Authors: Philip Trollér & Jasmin FrljevicTitle: A sharp striker or forwardLevel: Bachelor of JournalismLocation: University of GothenburgLanguage: SwedishNumber of pages: 62All throughout time the Swedish language has been influenced by various external languages. And throughout the years many loanwords have been introduced to the Swedish vocabulary. And this phenomenon occurs in the texts written by Swedish sport journalists. But in what extent do loanwords from the English vocabulary occur in texts written by Swedish sportjournalists, in what types of texts they can be found. And also why the usage of loanwords occur.The purpose of our study is to find out how frequent English loanwords are in Swedish sports journalism.

The Stradella system on an accordeon is a complicated construction. It has readymade con-nected chords, these are major, minor, seventh and diminished seventh. To reach other vari-ants of chords you have to combine chord/bass buttons. Which advantages and disadvantages do the use of combined chords/bass buttons mean? How is the pedagogic work affected by using the combined chords/bass buttons? I have interviewed four musicians/teachers to learn about this technique.

Problem: Our opinion is that it is important to consider about usability in system development. In this thesis we will focus on usability in point-of-sale systems. The point-of-sale system we base this thesis on is Extenda Retail. Our case study is performed on Ica Kvantum in Bromölla, which implemented Extenda Retail about two years ago. Purpose: The purpose of this thesis is to figure out what important factors there are to consider, in usability aspects, when developing point-of-sale systems, with focus on the cashier. We also wish to find out the cashiers opinions about the Extenda Retail system. Method: The information gathered for this thesis consists of literature and interviews.

Today an increasing number of schools and organizations are investing in so called Learning Management Systems. Researchers disagree on the pedagogical value of these tools. Some mean that Learning Management Systems cement old-fashioned behaviouristic teaching practices; others mean that the systems provide good opportunities in supporting learning in a socio cultural perspective. The aim of this study is to reach better understanding and increased knowledge of how the introduction of a Learning Management System influences the role of the teacher and how the learning is organized. We have conducted two case studies.

Over 40 miljon people in the world suffer from hiv/aids today. Africa is the continent that is worst affected by hiv/aids but how is the situation in Sweden? Why is it so quiet concerning hiv/aids in Sweden? Our aim with this work was to find out about the hiv/aids situation in Sweden and particulary in Malmö. The result of our research was that hiv/aids have increased since the year 2000 and most of the people had caught the infection in other countries than Sweden. This raised our curiosity concerning how immigrants/refugees are being treated when they arrive in Malmö and what are being done to stop hiv/aids from spreading further.We became very disappointed when we realised how little that is actually being done and how poorly the collaboration between the institutions are working.

Visitor Centers were first established at various national parks in North America. Most Visitor Centers were built in the ten-year period following 1952. The purpose of the Visitor Centers was to welcome visitors and enhance their experience of the national parks. Today there are Visitor Centers all around the world, connected to different places or attractions. Many of the Visitor Centers that exist today, especially those in the national parks in North America, were built during the information society.

This project investigated the current market regarding wireless net and the communication between the tools used for diagnostics/maintenance and an embedded system. Based on documentation obtained through interviews a demo system was created based on Bluetooth Low Energy (BLE) communication between an embedded system and an Android device.This report intends to describe the tools and methods used in the design of the demo system and the result of an analysis of the BLE communication.Bluetooth Low Energy is an exciting protocol with wide applicability within the industrial field. This project investigated the communicational possibilities between a Smartphone and a Raspberry Pi and based on the results that emerged the conclusion can be drawn that BLE is a protocol with many beneficial applications within industrial IT..

This thesis focuses on the perception of immigration and refugees in the commonEuropean refugee and immigration policy. It identifies different discourses andstudies their development and interrelated power structures.Using the discourse theory of Laclau and Mouffe, documents from theEuropean Council, the Commission, the Justice and Home Affairs Council andParliament debates are analysed. The study is defined in the time span of 1999-2006, i.e. from the European Council's first agreement on developing a commonEuropean asylum system, following the period up till today.Four discourses are distinguished, focusing respectively on rights, security,European Union's needs, and cultural identity. I use Sandra Lavenex theory ofrealism and idealism to analyse one of the main points in the thesis: There is afundamental schism between the one rights-based discourse, focusing on universalhuman rights, and the three sharing a particularistic focus on immigration as asecurity concern.

The society of suburbs is frequently discussed in media, which often focus on the problems related to these areas. The purpose of this Master?s thesis is to examine how Swedish contemporary youth literature may contribute to create, strengthen and articulate social representations of the society of suburbs. The analysis is based upon six youth novels published during 2003 to 2007. The theoretical framework consists of two parts and is based on Anthony Giddens? theories about late modern society in which the youth novels in our study take place, and those living conditions that this society creates.

The purpose of this study was to do a narrative survey of the discussion about violence in partner relationships that is held in research literature. The question at issue was: How do research literature discuss violence in partner relationships, with focus on heterosexual relationships? The eight primary documents that have been chosen are written by researchers, professional therapists, National Counsil for Women's protection (Nationellt Råd för Kvinnofrid, NRK) and Swedish Government Official Report (Statens Offentliga Utredningar, SOU). To investigate the theories, discover the similarities and differences between them and how they can complement each other, the documents statements has been analyzed with a dialectic-hermeneutic approach and social constructionism and discourse theory.The research findings showed that the gender perspective theory, the psychodynamic theory and the social psychology theory have a few things in common, but that they on the whole are different and contradict each other. The gender perspective theory dominates the discussion but needs to be combined with the other theories to give a more all-embracing understanding.