Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed to write of their goodwill during the years they had expected the extra profit to arise. According to the new regulation, an impairment test shall be done annually, as well as when there is an indication of decreased value. According to IAS 36 point 134, the company shall provide information in their accountancy about the impairment test.The aim of this study is to find out if some companies may be willing to reveal less information in their accountancy, and if there are any factors that affect this.

Den lilla gruppen, stödundervisning, eller vad man nu kallar den är ett arbetssätt som en del skolor arbetar med för att ge barn i behov av extrastöd en lämplig form av undervisning. Den lilla gruppen bildas genom att elever från olika klasser samlas i ett särskilt undervisningsrum tillsammans med en lärare/pedagog/specialpedagog. Vilka är då de elever som placeras i den lilla gruppen och är dessa hjälpta av denna undervisningsform? I den undersökning jag genomförde genom intervjuer, fanns det två grupper av elever med svårigheter. Den ena gruppen bestod av elever med invandrarbakgrund och gick i liten grupp för att få svenskundervisning.

In this project the task has been to develop a product that will facilitate an operation for personnel working in a sterilization center. The operation is to steer the front of a loading trolley into the chamber of an autoclave, a so-called docking. The moment is complicated because the margins to deviate from ideal docking position and still succeed, is very small.The principal Getinge's desire was that the product could be retrofitted at the customers on their existing systems. One of the demands was that the product should fit two types of trolleys, one with a adjustable working height and one with a fixed working height. Getinge is supposed to purchase the system from a subcontractor who shall manufacture it and the requirement from Getinge is that the cost of purchase mustn't exceed SEK 500Initially principles, solving the problem was developed.

In the world we live in today the environmental issues has become increasingly important, and we have begun to realize that we can not continue to use fossil fuels at the rate we do. When it comes to generating electricity we are constantly trying to come up with cleaner and more efficient solutions. The fuel celltechnology is one such alternative and has been around for over 100 years. Yet, it is not until now that the world has started to notice this great technology. The fuel cell has been developed in several areas and can today be used for handheld electronics, vehicles and small settlements.

The work that is the basis of this Master Thesis was performed on Scania´s group of cabdevelopment, and concerns the GPS-system in Scania´s trucks. Today, the GPS-systemconsists of an active antenna mounted on the roof of the truck. The antenna is connectedto the receiver with a coaxial cable.The purpose with this Master Thesis was to develop and evaluate a new GPS-system,where the information is distributed using a LIN-network. Today, each unit requiringGPS-information is equipped with its own antenna and receiver. This solution has beenthe most cost effective to this point.

The purpose of this study is to describe and understand how the principle of the child?s best interest in the asylum process for families with children is interpreted and implemented in practice by the asylum bureaucrats at the Swedish Migration Agency. Our questions are:?How is the best interest of the child in families with children interpreted by the asylum bureaucrats at the Swedish Migration Agency??"How are asylum bureaucrats at the Swedish Migration Agency reasoning about the implementation in practice of the child's best interest in families with children?The essay rests upon semi-structured interviews with eight asylum bureaucrats at three different asylum units. The interviews are based on an interview guide together with a vignette, which purpose was to see how the interviewees are implementing the best interest of the child in a specific case of a potential application.

Early extubation of cardiac surgery patients has become increasingly important. The assessment of the patient before an early extubation is crucial and the intensive care nurses (ICU nurses) in this estimation is there for very important.The aim of this study was to examine critical care nurses' knowledge of early extubation, and what view ICU nurse has about factors that affect the time to extubation of cardiac surgery patients.A quantitative approach with descriptive and comparative design was used. Selection was all ICU nurses at a thoracic intensive care unit who were clinically active in patient care.The study showed that ICU nurses had good knowledge of why an early extubation was essential. However, the knowledge about the unit?s extubation criteria was low.

This study had two different aims. The main aim was to investigate the dynamics and impact of African swine fever (ASF) on a farm in Uganda during a recent outbreak through a case study. The second aim was to estimate the presence of two important differential diagnoses of ASF: Classical swine fever (CSF) and Porcine Reproduction and Respiratory syndrome (PRRS).The field and laboratory based case study of the farm level dynamics of ASF virus during a recent outbreak (October-December 2010) on a farm in the district of Mityana, Uganda, was conducted, using interviews, ELISA and RT-PCR. The financial impact on the farm was also estimated. The impact of the outbreak was profound.

Ever since Lipsky wrote about street-level bureaucrats in 1980 the main belief has been that certain characteristics of their jobs make it exceptionally difficult to severely reduce their discretion. However, discretion comes at a price and if public servants abuse their power the legitimacy of government is at risk and ultimately even the democracy.This thesis address this question by analysing the Swedish employment service which in the beginning of 2001 started a project called ?Af Sverige? trying to improve internal rule of law. By comparing two local and fairly equal jobcentres and how the street-level bureaucrats within use their discretion, I seek to find support for my hypotheses that organizing local jobcentres according to the principles of machine bureaucracy plays a significant part in reducing discretion.My findings show that a jobcentre characterised by strict rules, few units, good communications and a forthright manager who delegates formal power to the employees results in a stricter and more uniform application of regulations among the street-level bureaucrats. My conclusion is therefore unambiguous.

TIA är en kraftig varningssignal för att drabbas av en allvarligare hjärt-kärlhändelse, bland annat stroke. Hjärt-kärlsjukdomar är beroende av levnadsvanor, där låg nivå av fysisk aktivitet är en viktig faktor. Bland de viktigaste behandlingsmetoderna mot hjärt-kärlsjukdomar, både primär - och sekundärpreventivt, är förändring av levnadsvanor. Rådgivning om fysisk aktivitet bör bestå av individanpassade muntliga råd i kombination med skriftlig information och uppföljning. Sjukgymnaster som träffar TIA-patienter har möjlighet att informera patienterna om fysisk aktivitet men det är inte känt i vilken omfattning detta sker.

Since the middle of the 1980´s the Swedish bank market has experienced a change concerning structure and pressure of competition. Before the year 1985, the market was characterized as a market with few operators but have changed to a market with many operators and seen as one of the most intense in Europe where the four major banks; Nordea, Handelsbanken, SEB and Föreningssparbanken together have a strong position. Their market share has recently decreased, mostly for the benefit of foreign banks and niche banks. The Swedish market has experienced difficulties in generating profits which mostly depends on new establishments that have increased the pressure on competition, a low growth as well as weakened customer relations. The development has resulted in a growing importance of market segmentation, mainly by the fact that costumers have become more disloyal as a result of the increased competition.Students are a market segment of interest for the financial market, mainly because of the expectations of their positive financial situation in the future.

Since 2003 Saudi Arabia is under attack from domestic Al Qaida-cells which, by random shootings of westerners and bombings of compounds and official state buildings, is trying to challenge the stability of the royal regime. According to Al Qaida, the Royal family is attacked because of their friendly relations to the US and for not implementing Islam in the Saudi society as profound as they ought to. Political analyst finds it obvious that the Islamic Al Qaida-cells by terrorism is trying to erode the stability in the kingdom.An important foundation for stability for any government is legitimacy. The aim of this thesis is to examine the royal legitimacy strategy in the state bureaucracy of Saudi Arabia. The question at issue is: how has the royal family constructed the civil, military and religious bureaucracies to maintain and promote stability and legitimacy?The thesis focuses on the on three different units within these three bureaucracies and it surveys the way they are staffed and organized to strengthen and maintain legitimacy for the royal family.

Introduction: The complexity of the neonates? way of expressing pain is a difficulttask for the pediatric nurse. The Swedish national guidelines for prevention and treatmentof pain in the newborn infant is suggesting that departments regularly use structuredmethods, such as pain assessment instrument, for the assessment of pain in the neonatalperiod. Previous research shows that pain assessment instruments are only used in abouthalf of all pain assessments in Sweden. Neonate's cannot verbally communicate their pain,and are therefore dependent on the pediatric nurse to acknowledge the pain.

År 2003 introducerades en checklista för patienters kliniska status och vårdplats påneurointensivvårdsavdelningen (NIVA) på ett universitetssjukhus i Mellansverige.Studiens syfte var att utvärdera denna checklista som verktyg i klinisk verksamhet med fokuspå brister, åtgärder och användarvänlighet.Studien består av tre delar och är deskriptiv med kvantitativ ansats. En observationsstudie avtvärsnittskaraktär där funna brister och åtgärder studerats, en journalgranskning däranvändarvänlighet studerats och en enkätstudie avseende intensivvårdssjuksköterskornaserfarenheter och upplevelser.Resultatet visade att checklistan var användarvänlig med nyttjandefrekvens på 100 %.Intensivvårdssjuksköterskorna ansåg att checklistan inverkar positivt på arbetet, utgör ett stödoch bidrar till ökad patientsäkerhet. Den vanligast funna bristen var larmgränser. Totaltpåträffades brister i 38 % av fallen och dessa gav en åtgärdsfrekvens på 77,5 %. Ensignifikant skillnad avseende åtgärdsfrekvensen påträffades mellan dag- och nattpass.Slutsatsen är att checklistan bidrar till att brister upptäcks och åtgärdas, den är användarvänligoch personalen är positivt inställd till den.

The purpose of this masters thesis is to evaluate bookmobile service as a decentralised library service. I have made a qualitative interview survey, with seven Swedish municipalities participating, all providing bookmobile service in their rural parts. The purpose with the interviews is to examine their bookmobile service. I have also studied articles on bookmobile service, and decentralisation through small library units in library journals, to get an insight into how the work with decentralised library service is done in Swedish municipalities. In this thesis answer is sought to the following questions: - Which decentralised library services are suitable for inhabitants and institutions in sparsely populated areas, considering factors such as number of inhabitants, proportion of old people and children, demographic changes, economy, possibilities to cooperate with other municipalities? - What is the current bookmobile service situation in Sweden, taking seven municipalities in the region of Småland as a starting point? My conclusions are that each municipality must decide which decentralised library services that best suites their needs.