Syftet med denna uppsats har varit att undersöka i vilken utsträckning företag på Stockholmsbörsen följer IAS 36 p. 134, vilket behandlar nedskrivningsprövning av goodwill. Även vilka faktorer som påverkar denna informationsutgivning analyseras..

AimThe aim of this study has been to examine how health enhancement teachers in Montana, USA, view the value of physical activity from a lifelong perspective.In what way does the health enhancement teacher think the importance of physical activity from a lifelong perspective could be presented?What resources are available for teachers to present the value of physical activity from a lifelong perspective?MethodThe issue has been answered through qualitative interviews consisting of six health enhancement teachers, four women and two men, in Montana, USA. One of the teachers worked at an elementary school (for 30 years), three teachers worked at middle schools (20, 10 and 8 years of work experience) and two of the teachers interviewed worked at a high school (30 and 3 years).  ResultsThe majority of teachers feel that a wide variety of activities, adapted to an individual level, and the understanding of a healthy lifestyle are important in order for the teacher to present the value of physical activity from a lifelong perspective.The teachers felt they had sufficient material in order to present the value of physical activity, where the school budget provided the teachers with materials every year. In addition to the budget, all the teachers had 12 hours of professional development every year where they could attend conferences or their own choice of professional development.ConclusionWith the help in forms of professional development offered by the school, conferences, meeting with other teachers, and their own choice of development, the teachers instruction techniques could increase which could help the teachers to find the pupils? interest for different kinds of physical activities.KeywordsPhysical education and health, physical activity, SOC, sense of coherence..

AimThe aim of this study has been to examine how health enhancement teachers in Montana, USA, view the value of physical activity from a lifelong perspective.In what way does the health enhancement teacher think the importance of physical activity from a lifelong perspective could be presented?What resources are available for teachers to present the value of physical activity from a lifelong perspective?MethodThe issue has been answered through qualitative interviews consisting of six health enhancement teachers, four women and two men, in Montana, USA. One of the teachers worked at an elementary school (for 30 years), three teachers worked at middle schools (20, 10 and 8 years of work experience) and two of the teachers interviewed worked at a high school (30 and 3 years).  ResultsThe majority of teachers feel that a wide variety of activities, adapted to an individual level, and the understanding of a healthy lifestyle are important in order for the teacher to present the value of physical activity from a lifelong perspective.The teachers felt they had sufficient material in order to present the value of physical activity, where the school budget provided the teachers with materials every year. In addition to the budget, all the teachers had 12 hours of professional development every year where they could attend conferences or their own choice of professional development.ConclusionWith the help in forms of professional development offered by the school, conferences, meeting with other teachers, and their own choice of development, the teachers instruction techniques could increase which could help the teachers to find the pupils? interest for different kinds of physical activities.KeywordsPhysical education and health, physical activity, SOC, sense of coherence..

Hotellbranschen kännetecknas av att vara kapitalintensiv med höga fasta och förhållandevis låga rörliga kostnader. Ett osålt hotellrum medför konsekvenser på resultatet eftersom de inte går att lagra till senare försäljning. Revenue Management är ett verktyg på mikronivå som hjälper företag att ta fördel av och förutse alla möjligheter som flyter omkring på marknaden på ett taktiskt och strategiskt sätt. Revenue Management är, som vi kommit fram till under arbetes gång, ett ganska svårfångat begrepp. Arbetet med Revenue Management har blivit något på modet.

The main objective of this essay is to examine how the identities of young people are influenced by their choice of an individual sport or a team sport.The following questions are the focus of the essay:? How does the sport influence the creation of an identity for active young people?? How will the choice of an individual sport or a team sport affect the development of an identity in young people who practises sport?To achieve the objective of this essay I have used a qualitative research approach. The empirical material has been collected with help of eight semi-structured interviews. Four of them were held with young people who practised swimming and the other four with young people who played soccer. The essay is structured from Derek Layders model regarding how to understand the social reality.

AimThe aim of this study has been to examine how health enhancement teachers in Montana, USA, view the value of physical activity from a lifelong perspective.In what way does the health enhancement teacher think the importance of physical activity from a lifelong perspective could be presented?What resources are available for teachers to present the value of physical activity from a lifelong perspective?MethodThe issue has been answered through qualitative interviews consisting of six health enhancement teachers, four women and two men, in Montana, USA. One of the teachers worked at an elementary school (for 30 years), three teachers worked at middle schools (20, 10 and 8 years of work experience) and two of the teachers interviewed worked at a high school (30 and 3 years).  ResultsThe majority of teachers feel that a wide variety of activities, adapted to an individual level, and the understanding of a healthy lifestyle are important in order for the teacher to present the value of physical activity from a lifelong perspective.The teachers felt they had sufficient material in order to present the value of physical activity, where the school budget provided the teachers with materials every year. In addition to the budget, all the teachers had 12 hours of professional development every year where they could attend conferences or their own choice of professional development.ConclusionWith the help in forms of professional development offered by the school, conferences, meeting with other teachers, and their own choice of development, the teachers instruction techniques could increase which could help the teachers to find the pupils? interest for different kinds of physical activities.KeywordsPhysical education and health, physical activity, SOC, sense of coherence..

The object with this work was to create a simple feeding program for beef cows. Another object was that I could learn more about the properties and functions of Excel and Visual Basic. I used parts of a program I designed a few years ago. This old program was neither user friendly nor had it an appealing layout. Initially I decided how I wanted the new program to appear and on which foundation it should be built. I designed various forms into a spread sheet, such as lists and multiple choice buttons. Using VBA (Visual Basic for Application) I could create macros, which used the information chosen in the lists and with the multiple choices to calculate the feeding requirement or the feeding plan.

AimThe aim of this study has been to examine how health enhancement teachers in Montana, USA, view the value of physical activity from a lifelong perspective.In what way does the health enhancement teacher think the importance of physical activity from a lifelong perspective could be presented?What resources are available for teachers to present the value of physical activity from a lifelong perspective?MethodThe issue has been answered through qualitative interviews consisting of six health enhancement teachers, four women and two men, in Montana, USA. One of the teachers worked at an elementary school (for 30 years), three teachers worked at middle schools (20, 10 and 8 years of work experience) and two of the teachers interviewed worked at a high school (30 and 3 years).  ResultsThe majority of teachers feel that a wide variety of activities, adapted to an individual level, and the understanding of a healthy lifestyle are important in order for the teacher to present the value of physical activity from a lifelong perspective.The teachers felt they had sufficient material in order to present the value of physical activity, where the school budget provided the teachers with materials every year. In addition to the budget, all the teachers had 12 hours of professional development every year where they could attend conferences or their own choice of professional development.ConclusionWith the help in forms of professional development offered by the school, conferences, meeting with other teachers, and their own choice of development, the teachers instruction techniques could increase which could help the teachers to find the pupils? interest for different kinds of physical activities.KeywordsPhysical education and health, physical activity, SOC, sense of coherence..

The purpose with this project is to evaluate which of today?s technologies for creating web applications is the most suitable to use when constructing web portals. From a great amount of different technologies, five of the most widespread and well known technologies have been chosen and closely examined on nine different web portal specific criteria. The result from this evaluation is a table where all the grades for each technology is displayed. With the help of this table, it is possible to get an idea about what technology is the most suitable to use when constructing a specific web portal.

Climate change is one of the most difficult problems that humans have to deal with. Today, the evidence of human effects on the climate change and the rise of temperature on earth are strong. It is extremely important that all countries get together and cooperate in order to be able to solve the problem with climate change. One step in the work on climate changes is the Convention on Climate Change, which was agreed on in 1992. The Convention on Climate Change resulted in the Kyoto Protocol in 1997. The Kyoto Protocol is an agreement between a number of industrialized countries to limit or reduce the green gas emissions.

Vad är val? Är de val vi har våra egna? Spelutvecklare idag kämpar med spelares fria vilja då detta kan orsaka problem. Till exempel när spelare gör val som spelutvecklare inte har räknat med, vilket som följd kan skapa frustration hos båda parter. Problemet med spelares oförutsägbarhet i sina val är något som spelutvecklare ständigt har försökt lösa. Idag finns det flera tekniker som syftar till att diskret manipulera möjligheten till val inom spel och samtidigt låta spelare vara ovetande om detta.

Local differentiation may occur during a short period of time and is part of the formation of new species. The isopod Asellus aquaticus is an example of a species in which local adaptation has occurred during a short period of time. An establishment of stonewort (Chara spp.) vegetation in Lake Tåkern (in the 2000) resulted in two different Asellus ecotypes; a lighter pigmented, smaller one that lives among stoneworts grazing periphytic algae, and a darker, larger ecotype that feeds on decaying leaves in reed (Phragmites australis vegetation. The purpose of this study was to examine whether there are differences in growth between ecotypes, depending on whether the food was periphytic algae or leaves, and to study the choice of substrates between the two food types. For the study, animals from both habitats were brought in from Lake Tåkern to the laboratory.

This paper aims to investigate how human beings uses food to found an identity, with regards to how social class affects their choice of food and if trends play a part when it comes to cooking and purchasing food. The paper applies theorist Pierre Bourdieu's concepts such as habitus, capital and field.The main part of the material is composed of four interviews with seven informants; all of which is middle class. The paper also looks at how lifestyle, taste and attitudes to consumption are used when the informants build identity. The empirical part is split into three main subjects, where I first seek to find each informants food habits. What do they eat, and what do they not eat?It showed that a large part was due to their varied lifestyles, however generally speaking the day to day meals should be quick while meals during the weekends could take longer and also cost more.

The aim with the present study was to investigate whether there is a difference between the course participants who find their way to the dog-school respective the Swedish Working Dog Association. The study have focused on four issues; why the course participants have chosen the dog-school respectively the Swedish Working Dog Association, why the participants bought their dog, if the participants are satisfied with their dogs and if it is more likely that they turn to the dog-school?s than to the Swedish Working Dog Association with their first dog? Course participants from two dog-schools and from two of the local clubs belonging to the Swedish Working Dog Association in Skaraborg, Sweden, answered a questionnaire. In total 85 answers were collected, including 60 from the course participants from Swedish Working Dog Associations and 25 from the dog school?s course.

On today?s competitive market, it is difficult to achieve profitability trough high prices on manufactured products. Profitability must be obtained through low manufacturing costs, high quality and short lead times. One of the companies on the market is Sandvik Coromant, manufacturer of tools and chips for metal cutting. This master thesis investigates the methods of manufacturing for boring bars at the manufacturing unit GVH4 at Sandvik Coromant in Gimo, Sweden.