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.

Most of my 16 students show a negative attitude towards mathematics and have difficulty understanding why they need mathematics to work as cooks. Their lack of knowledge has a negative effect on their work in the kitchen because they cannot master relatively simple mathematical solutions. The purpose of this study is to examine if an integrated working method of the subjects mathematics and cooking can change students? attitude towards mathematics and increase their understanding of the value of it in restaurant work. An integrated working method means to integrate the core subjects with programme specific subjects and that teaching is directed towards the main features of the vocational programme in order to create a holistic view.A theory of action research has been applied in this study, aiming to change something perceived as problematic through combining theory and practice in the cooking subject.

Aim: The aim was to describe adult patients quality of life after cardiac arrest and resuscitation with CPR. Method: A literature overview based on eight scientific articles and one master thesis. Results: The result is presented in three categories, physical, psychological and social quality of life. Sleeping disorders, fatigue and low energy level affected the physical quality of life in a negative way. The psychological quality of life was often impaired the first time after the cardiac arrest, to be improved over time.

This diploma work was performed at the department for radiation physics at the Health University in Linköping. Its aim was to develop a method to retrospectively quantify the absorbed dose in coral. Coral is a material which suites well as a retrospective dosimeter because when exposed to radioactivity its induced free radicals are stable in time. The number of radicals is proportional to the accumulated dose so the dose can be calculated by quantifying the radicals. Therefore, coral can tell us something about the past environment and also be used in dating purposes.A young, modern coral from the Red Sea was studied and also a fossil one which I was given from the Natural History Museum in Stockholm.

I examine how relationships between people and objects are created and continues through contiguity every time one use or touch an object and through participation through use and memories. The aim is to continue a relationship and to keep a communication alive with people beyond time and space, then, now and henceforth. I take advantage of and transform the traces in an object that belonged to someone. Parallel I create new space for bodies to put their mark for the first time. I compare my work with the Nordic Museum's task to preserve the present for the future.

Course: Degree project in logistics, 4FE05E, spring 2013Author: Maria WennbergSupervisor: Petra AnderssonExaminer: Helena ForslundTitle: Standardization and improvement of the outbound process execution Background: Transportation represents a critical part of companies? logistics. Special management and control is needed when using a third party logistics. Balco uses a third party logistics for their deliveries of balcony parts and before it takes place the outbound process is executed. Currently, Balco experience difficulties with the process? many ways to be performed by the project managers and logistics department.

Uppsatsen handlar om cineliteracy; att öka sin kompetens att tillgodogöra sig rörliga bilder. Jag undersöker huruvida brittiska filminstitutets femstegsmetod är en fungerande modell för att stimulera elevernas lärandeprocess av komplex film. Som exempel använder jag mig av Jacques Tatis film Play Time..

Objective: In recent years there has been an increasing interest within the clinical (medical) science in measuring people?s health. When estimating quality of life, present practise is to use the EQ-5D questionnaire and an index which weighs the different questions. The question is what happens if the individuals estimate there own health, would it differ from the public preferences? The aim is to make a new prediction model based on the opinion of patients and compare it to the present model based on public preferences.Method: A sample of 362 patients with unstable coronary artery disease from the Frisc II trial, valued their quality of life in the acute phase and after 3, 6 and 12 months.

Few studies enlighten the problem associated with the dialectical relationship between adults and adolescents and how that affects the construction of identity for adolescent?s, in relation to two areas that are closely bordering to each other but differs socioeconomically whereas one area is much weaker on resources than the other. These two areas is Högberget and Haganäs, which are situated in a larger city in Sweden.For us to be able to enlighten this problem we have chosen to use an inductive research approach so that we can explain how adolescents construct their identity and how the organized spare time, in addition with the influence of adults, impacts on adolescents construction of their identity.Therefore we have used interviews as method, both group and individual, so it can regulate which theories that influence our study. The two theories that wires through the entire study are firstly Peter L. Bergman and Thomas Luckmanns theory on social construction where the idea is that the human being is an active social being that constructs its own reality.

A large number of farms within the agricultural sector will shortly be facing a point of time where the farm will be transferred to the next generation. The grantor can choose between totally 8 different strategies to transfer the farm, of which purchase, gift and a mixed form of these are the most common. During 2007 almost 10 000 transfers of agricultural estates occurred in Sweden and the expectation for the coming years is that about 15 000 estates will be transferred each year. By the time a transfer is about to materialize there are usually several stakeholders that in one way or another is trying to influence the outcome of the transfer. The choice of transfer method affects the conditions and possibilities for compensating the siblings.

This report will discuss principle, primary and finally manufacturing structure. We were asked to produce a 3D milling to processing the prototype material that is used on the University of Halmstad. From conceptual drawings to produce components for this project have we together with a number of company take developed the right components for this project. We have calculated and analyzed the construction to get the best result for it purpose. Unfortunately have the process to produce the 3D milling has been stopped because of deficient budget and time.

This report will discuss principle, primary and finally manufacturing structure. We were asked to produce a 3D milling to processing the prototype material that is used on the University of Halmstad. From conceptual drawings to produce components for this project have we together with a number of company take developed the right components for this project. We have calculated and analyzed the construction to get the best result for it purpose. Unfortunately have the process to produce the 3D milling has been stopped because of deficient budget and time.

This report will discuss principle, primary and finally manufacturing structure. We were asked to produce a 3D milling to processing the prototype material that is used on the University of Halmstad. From conceptual drawings to produce components for this project have we together with a number of company take developed the right components for this project. We have calculated and analyzed the construction to get the best result for it purpose. Unfortunately have the process to produce the 3D milling has been stopped because of deficient budget and time.

The purpose of this study was to try to develop a better understanding of the process that being a member in a new religious movement might imply, and to find out how the identity of a defector changes from the time upon entering the movement, while they are within the movement and after leaving the movement. We also wanted to examine what kind of help and support would be needed around a defection. The study focuses on identity and our questions were: How does the defector describe him/herself and his/her identity before joining the new religious movement until the period after defecting? What demand for support and help may there be when defecting from new religious movement? The theoretical starting point was The Identity Theory, Structural Role Theory and KASAM. A qualitative method was used and four defectors from new religious movements were interviewed.

Uppsatsens syfte är att redogöra för forskningens syn på det nationella skrivprovet inom ämnet svenska. Utifrån ett psykometriskt perspektiv, med inriktning på konstrukt, bedömning och användning, belyser uppsatsen potentiella problembilder med standardiserade prov inom en svensk, norsk och amerikansk kontext. Provet innehar en normerande ställning inom svensk utbildning, där det agerar rättesnöre över vad som utgör goda och mindre goda elevtexter. Forskningen visar också på den svårighet som existerar gällande provets interbedömarreliabilitet, där olika examinatorer bedömer proven olika. Vidare påverkar provet undervisningen, där dess genrepedagogiska utgångspunkt leder till en tanke om progression, där texttyper hierarkiseras.