The main aim of this paper is to consider the possible effects of a transition to a new accounting standard for goodwill. According to IASBs Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations there is an inconsistency in the currently used purchased goodwill method. The full goodwill method is considered to be a superior alternative and is therefore suggested to become the standard from 2007. This paper comprises a quantitative study of the effects on certain key ratios for companies listed on the Stockholm Stock Exchange, arising due to the proposed transition. The period examined is 2004 and 2005.

There are several ways to identify individuals with dry mouth, but there are few studies made in which the different methods have been compared with each other.The aim of this pilotstudy was to compare different methods for identifying individuals with dry mouth. Fifty individuals aged 50 to 75 years were included in this studie. These where randomly chosen among patients at the dental clinic at Kristianstad University College. Four different salivary measurements were conducted: 1) collection of unstimulated saliva, 2) collection of stimulated saliva, 3) the so called ?mirrortest?, and 4) analyse using cottonrolls.

The harmonization within EC Company Law has been relativley successful. Despite its relative success; important differences still remains in European company law.The freedom of establishment itself, and the ECJ?s interpretation of the freedom provides European companies with a substantial cross-border mobility. As a consequence of this mobility, together with the differences in national legislation; mandatory rules in company law can be easily evaded. A typical example of this is that a Swedish enterprise, by running their business through a British private limited company, can escape the Swedish legislation on capital contributions when forming a company with limited liability for its members.

The Swedish working-class author Ivar Lo-Johansson (1901-1990) wrote a collection of one hundred short stories between the years 1968-1972. His other productions, generally speaking, have partially different social reform purposes, but, according to himself, these short stories were written with the intention to be totally free of tendencies (even though he himself doubted that he succeeded with this).During the same period that these short stories were published, the Swedish social democrats were under the challenge of radical movements that, mainly on the radical left?s ideological foundation, had a relatively strong influence in Sweden, among other countries, from the mid 1960?s to the late 1970?s. Since Lo-Johansson mainly seemed to have supported the politics of the social democrats, the purpose of the investigation in this thesis has been to see if he ? in the three short stories: Vikingakärlek (1970), Rikslögnaren (1971) and Ansgars resa till Sverige (1972) ? is conveying an ideological use of history and basic political values that were used by the social democratic party during this time period.

The Swedish working-class author Ivar Lo-Johansson (1901-1990) wrote a collection of one hundred short stories between the years 1968-1972. His other productions, generally speaking, have partially different social reform purposes, but, according to himself, these short stories were written with the intention to be totally free of tendencies (even though he himself doubted that he succeeded with this).During the same period that these short stories were published, the Swedish social democrats were under the challenge of radical movements that, mainly on the radical left?s ideological foundation, had a relatively strong influence in Sweden, among other countries, from the mid 1960?s to the late 1970?s. Since Lo-Johansson mainly seemed to have supported the politics of the social democrats, the purpose of the investigation in this thesis has been to see if he ? in the three short stories: Vikingakärlek (1970), Rikslögnaren (1971) and Ansgars resa till Sverige (1972) ? is conveying an ideological use of history and basic political values that were used by the social democratic party during this time period.

The Swedish working-class author Ivar Lo-Johansson (1901-1990) wrote a collection of one hundred short stories between the years 1968-1972. His other productions, generally speaking, have partially different social reform purposes, but, according to himself, these short stories were written with the intention to be totally free of tendencies (even though he himself doubted that he succeeded with this).During the same period that these short stories were published, the Swedish social democrats were under the challenge of radical movements that, mainly on the radical left?s ideological foundation, had a relatively strong influence in Sweden, among other countries, from the mid 1960?s to the late 1970?s. Since Lo-Johansson mainly seemed to have supported the politics of the social democrats, the purpose of the investigation in this thesis has been to see if he ? in the three short stories: Vikingakärlek (1970), Rikslögnaren (1971) and Ansgars resa till Sverige (1972) ? is conveying an ideological use of history and basic political values that were used by the social democratic party during this time period.

The Swedish working-class author Ivar Lo-Johansson (1901-1990) wrote a collection of one hundred short stories between the years 1968-1972. His other productions, generally speaking, have partially different social reform purposes, but, according to himself, these short stories were written with the intention to be totally free of tendencies (even though he himself doubted that he succeeded with this).During the same period that these short stories were published, the Swedish social democrats were under the challenge of radical movements that, mainly on the radical left?s ideological foundation, had a relatively strong influence in Sweden, among other countries, from the mid 1960?s to the late 1970?s. Since Lo-Johansson mainly seemed to have supported the politics of the social democrats, the purpose of the investigation in this thesis has been to see if he ? in the three short stories: Vikingakärlek (1970), Rikslögnaren (1971) and Ansgars resa till Sverige (1972) ? is conveying an ideological use of history and basic political values that were used by the social democratic party during this time period.

The Swedish working-class author Ivar Lo-Johansson (1901-1990) wrote a collection of one hundred short stories between the years 1968-1972. His other productions, generally speaking, have partially different social reform purposes, but, according to himself, these short stories were written with the intention to be totally free of tendencies (even though he himself doubted that he succeeded with this).During the same period that these short stories were published, the Swedish social democrats were under the challenge of radical movements that, mainly on the radical left?s ideological foundation, had a relatively strong influence in Sweden, among other countries, from the mid 1960?s to the late 1970?s. Since Lo-Johansson mainly seemed to have supported the politics of the social democrats, the purpose of the investigation in this thesis has been to see if he ? in the three short stories: Vikingakärlek (1970), Rikslögnaren (1971) and Ansgars resa till Sverige (1972) ? is conveying an ideological use of history and basic political values that were used by the social democratic party during this time period.

This Masters thesis aims at presenting a picture of, and critically examining, the Swedish debate concerning the public library and the future by way of 21 articles in three library periodicals. The questions examined are: -What are the views concerning the future public library in Swedish library press? -What characterizes the debate and why? Theories on political institutions and information society are used and the method is hermeneutic, a type of idea-analysis. The first step in the analysis consists of a categorized presentation of the material. The themes concern the form and content of the library as well as competence and hopes/fears.

The Swedish working-class author Ivar Lo-Johansson (1901-1990) wrote a collection of one hundred short stories between the years 1968-1972. His other productions, generally speaking, have partially different social reform purposes, but, according to himself, these short stories were written with the intention to be totally free of tendencies (even though he himself doubted that he succeeded with this).During the same period that these short stories were published, the Swedish social democrats were under the challenge of radical movements that, mainly on the radical left?s ideological foundation, had a relatively strong influence in Sweden, among other countries, from the mid 1960?s to the late 1970?s. Since Lo-Johansson mainly seemed to have supported the politics of the social democrats, the purpose of the investigation in this thesis has been to see if he ? in the three short stories: Vikingakärlek (1970), Rikslögnaren (1971) and Ansgars resa till Sverige (1972) ? is conveying an ideological use of history and basic political values that were used by the social democratic party during this time period.

The Swedish working-class author Ivar Lo-Johansson (1901-1990) wrote a collection of one hundred short stories between the years 1968-1972. His other productions, generally speaking, have partially different social reform purposes, but, according to himself, these short stories were written with the intention to be totally free of tendencies (even though he himself doubted that he succeeded with this).During the same period that these short stories were published, the Swedish social democrats were under the challenge of radical movements that, mainly on the radical left?s ideological foundation, had a relatively strong influence in Sweden, among other countries, from the mid 1960?s to the late 1970?s. Since Lo-Johansson mainly seemed to have supported the politics of the social democrats, the purpose of the investigation in this thesis has been to see if he ? in the three short stories: Vikingakärlek (1970), Rikslögnaren (1971) and Ansgars resa till Sverige (1972) ? is conveying an ideological use of history and basic political values that were used by the social democratic party during this time period.

This essay aims to analyse if the Russian military operation carried out against Georgia between the 7th and 12th of august 2008 were executed with adherence to the Russian principles for military deception, maskirovka.   A superior purpose is to assess the situation according to the Swedish Armed Forces task of identifying possible needs for new or changed needs for abilities and competence.   The method used is two-alternative hypotheses which are tried by comparing actual events before and during the Russian-Georgian war with the ten methods of maskirovka, compiled from military analytical literature. Such traces of resemblance are further examined, both individually and as a part of a larger indication.   Further the essay describes the Russian art of war, the prerequisites for military surprise, information warfare in Russian doctrine, the disputed territories of South Ossetia and Abkhazia and the principles for maskirovka.   The conclusion is that the Russian operation was executed with some adherence to maskirovka, though unspecified of to what degree.   Author of this essay is Cadet Martin Svensson of the Swedish Army, currently a student at the Armed Forces Technical School in Halmstad..

Practical and theoretical learning are methods that are used in schools as a way to prepare students for the working life. Within the practical learning knowledge is not only acquired to learn in practice, but the students must also be able to apply their theoretical knowledge to what he/she does. Against this background, the aim of the study was to investigate the importance of practical learning for students in college / university level and how they are experiencing the stress that may arise out of the loss of practical learning during their education, as well as their vision for working life after completing their education. The population of the study consisted of N = 36, which 18 of these had used both practical and theoretical learning and the remainder had only used theoretical learning. The method was a questionnaire survey with a high proportion of fixed alternative answers according to likert scales.

This thesis is focusing on how global and local search engines retrieve information from the local domain. The three search engines tested are the global search engines Yahoo, Ask.com and the local search engine Web Wombat. The questions we examined were: which search engine has the best retrieval effectiveness? Could there be other reasons than retrieval effectiveness, to choosing a local search engine?For our test we constructed 20 questions related to Australia.We chose to divide the questions into topics like nature, sports and culture. For all questions we evaluated the relevance of the first 20 hits.

The Swedish working-class author Ivar Lo-Johansson (1901-1990) wrote a collection of one hundred short stories between the years 1968-1972. His other productions, generally speaking, have partially different social reform purposes, but, according to himself, these short stories were written with the intention to be totally free of tendencies (even though he himself doubted that he succeeded with this).During the same period that these short stories were published, the Swedish social democrats were under the challenge of radical movements that, mainly on the radical left?s ideological foundation, had a relatively strong influence in Sweden, among other countries, from the mid 1960?s to the late 1970?s. Since Lo-Johansson mainly seemed to have supported the politics of the social democrats, the purpose of the investigation in this thesis has been to see if he ? in the three short stories: Vikingakärlek (1970), Rikslögnaren (1971) and Ansgars resa till Sverige (1972) ? is conveying an ideological use of history and basic political values that were used by the social democratic party during this time period.