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Redovisning av goodwill : utveckling av metoder i Storbritannien, Tyskland och USA

Popular Abstract in Swedish Avhandlingens titel är ju "Redovisning av goodwill". Därför kan det vara lämpligt att fråga sig vad de orden betyder i detta sammanhang. Goodwill har här inte den vanliga betydelsen av det goda anseende som exempelvis ett företag åtnjuter. Det är istället en benämning på skillnaden mellan värdet på hela företaget och summan av värdena på de enskilda tillgångarnaEvery conceivable manner of accounting, in the same country, at the same time! This is how-with no great exaggeration-the accounting of goodwill in Sweden in the late 1980s might well be described. Many companies still followed the Accounting Act, amortizing their goodwill over no more than ten years. Some, however, referred to the rules in the United States, extending the amortization peri

Miniordbog

Antagning: OptagelseAnmälan: TilmeldingBehörighet: Det svenske ord behörighet refererer til adgangsbetingelser eller adgangskravBetyg: Karakter. På Lunds Universitet skelner man på grundniveau kun mellem U, G og VG dvs. underkendt, godkendt og vel godkendtFortsättningskurs: AndetsemesterkursusGrundkurs: IntroduktionskursusHögskola: Kan dække alle former for hojere uddannelse. Högskoleutbildning er

https://www.soc.lu.se/utbildning/danske-ansogere/miniordbog - 2025-11-23

Register programmes or courses

You can add an educational programme or course to the overview of Human Rights related education at Lund University by filling in this form: Email (required) Please enter the email adress of the responsible course coordinator. Programme or course title (required) Please enter the programme or course title. Study programme or stand alone course? (required) Please specify if this is a study programm

https://www.humanrights.lu.se/form/register-programmes-or-courses - 2025-11-23

Image style

In the same way as Lund University has profile colours, we also have a profiling image style. It is a visual language that that communicates who we are and helps to differentiate us from other higher education institutions. Here we explain what types of photographic subjects you should strive for and what feelings the images should communicate to the viewer. The message of the images affects how w

https://www.staff.lu.se/support-and-tools/communication-and-graphic-profile/graphic-profile-and-logotype/image-style - 2025-11-24

Kp SMMV35 eng HT23 230214

SMMV35 Retail and Place Development Lund University Faculty of Social Sciences SMMV35, Retail and Place Development, 15 credits Retail och platsutveckling, 15 högskolepoäng Second Cycle / Avancerad nivå Details of approval The syllabus was approved by the board of the Department of Service Management and Service Studies on 2020-02-26 and was last revised on 2023-02-14 by the board of the Departmen

https://www.ses.lu.se/en/sites/ses.lu.se.en/files/2023-02/Kp_SMMV35_eng_HT23_230214.pdf - 2025-11-21

Forhandlingsprotokoll-seko-2020

Förhandlingsprotokoll: Ramavtal om löner m.m. för arbetstagare inom det statliga avtalsområdet (RALS 2020-2023) m.fl. avtal Förhandlingsprotokoll 2020-11-30 Parter Arbetsgivarsidan: Arbetsgivarverket Arbetstagarsidan: Seko, Service- och kommunikationsfacket Ramavtal om löner m.m. för arbetstagare inom det statliga avtalsområdet (RALS 2020-2023) m.fl. avtal 1 § Parterna tecknar Ramavtal om löner m.

https://www.hr-webben.lu.se/sites/hr-webben.lu.se/files/2021-02/forhandlingsprotokoll-seko-2020.pdf - 2025-11-21

Lund university mail - lu accommodation problems with the supply of warm water at south spoletorp -

Lund University Mail - LU Accommodation: Problems with the supply of warm water at South Spoletorp - Update 2 27/02/15 22:43Lund University Mail - LU Accommodation: Problems with the supply of warm water at South Spoletorp - Update 2 Page 1 of 3https://mail.google.com/mail/u/0/?ui=2&ik=35d18a89d7&view=pt&search=inbox&msg=14bcb74de447609b&siml=14bcb74de447609b Sincerely, LU Accommodation Lund Unive

https://www.luaccommodation.lu.se/sites/luaccommodation.lu.se/files/lund_university_mail_-_lu_accommodation_problems_with_the_supply_of_warm_water_at_south_spoletorp_-_update_2.pdf - 2025-11-21

Decision-exemptions-specific-points-list-of-rights-lund-university-faculty-of-fine-and-performing-ar

Decision on exemptions from specific points in the List of Rights – Lund University Students’ Rights and Responsibilities – Faculty of Fine and Performing Arts Page 1 of 3 Student Affairs Education Strategy Support Oskar Cornelius, Policy Officer DECISION Reg. No. STYR 2022/1347 Date 19 August 2024 Recipient Education Board Decision on exemptions from specific points in the List of Rights – Lund U

https://www.staff.lu.se/sites/staff.lu.se/files/2024-12/decision-exemptions-specific-points-list-of-rights-lund-university-faculty-of-fine-and-performing-art.pdf - 2025-11-21

Hosting researchers, teachers, PhD students and students

International researchersWhen a department plans to host a guest researcher, many questions crop up. Where is the guest going to live? What is the position about visas? Schools for children, language training and employment questions are other examples.Below you will find useful tips and checklists that simplify matters for both the department and the person concerned.Points to bear in mind, infor

https://www.intramed.lu.se/en/teaching-and-supervision/international-opportunities/hosting-researchers-teachers-phd-students-and-students - 2025-11-24

Insurance for international staff

This page provides information relevant for international staff not (yet) residents in Sweden. Please note that the insurance rules are different for employees and scholarship holders. Kammarkollegiet's new conditions enter into force at LU on 1 December 2025Kammarkollegiet has updated the conditions for the insurance for foreign visitors. However, for Lund University, the new conditions will not

https://www.staff.lu.se/employment/insurance/insurance-international-staff - 2025-11-23

Attitudes Toward Medical Assistance in Dying Among Swedish Palliative Care Professionals

Background: The debate over legalizing medical assistance in dying (assisted dying) is ongoing, also in Nordic countries such as Sweden where assisted dying is illegal. A 2020 survey by the Swedish Medical Association highlighted varied perspectives, with 41% of physicians supporting and 34% opposing legalization. Professionals in palliative care were more negative toward it. Objective: To ass

Distribution of causes of maternal mortality among different socio-demographic groups in Ghana; a descriptive study

BACKGROUND: Ghana's maternal mortality ratio remains high despite efforts made to meet Millennium Development Goal 5. A number of studies have been conducted on maternal mortality in Ghana; however, little is known about how the causes of maternal mortality are distributed in different socio-demographic subgroups. Therefore the aim of this study was to assess and analyse the causes of maternal mor

Info session – Future Innovations Award 2025

16 April 2025 09:00 to 09:45 | Other Welcome to an info meeting to learn more about the Future Innovations Award competition! In 2025, seven winners from Lund University will share 1,050,000 SEK sponsored by Sparbanken Skåne.The Future Innovations Award competition celebrates innovative ideas from Lund University. Since its start in 2017, the competition has become an important platform for develo

https://www.staff.lu.se/calendar/info-session-future-innovations-award-2025-0 - 2025-11-24

Vårterminen 2024

Här hittar du som är student eller medarbetare hos oss information om valbara kurser, kalendarium för hela terminen. JanuaryWeek 3: 15-21 January15.1    Official start of spring semester15.1     MFAAR meeting 10.00-11.0015.1     Meeting with the exchange students 11.00-11.3015.1    ALL STUDENTS 12.00-13.00 Student forum with lunch WELCOME TO NEW SEMESTER 19.1    Application portal BFA and MFA prog

https://www.khm.lu.se/varterminen-2024 - 2025-11-23

End en

Exploring Narratives of Death (END) ASG 2019-2020 Making meaning of death, dying and grief through narrative: An exploration of texts, rituals and artefacts. Today, in the growing absence of religious narrative and cultural tradition in Western societies, medicine has been given both medical and social responsibility over death, dying and grief. As medicine has become the primary storyteller of th

https://www.pi.lu.se/en/sites/pi.lu.se.en/files/2021-01/end_en.pdf - 2025-11-21

Thethirdinternationalconsensusdefinitions forsepsisandsepticshock singer jama2016

The Third International Consensus Definitions for Sepsis and Septic Shock (Sepsis-3) Copyright 2016 American Medical Association. All rights reserved. The Third International Consensus Definitions for Sepsis and Septic Shock (Sepsis-3) Mervyn Singer, MD, FRCP; Clifford S. Deutschman, MD, MS; Christopher Warren Seymour, MD, MSc; Manu Shankar-Hari, MSc, MD, FFICM; Djillali Annane, MD, PhD; Michael B

https://www.sepsis.lu.se/sites/sepsis.lu.se/files/thethirdinternationalconsensusdefinitions_forsepsisandsepticshock_singer_jama2016.pdf - 2025-11-21