>>>SYFTE<<<Syftet med uppsatsen är att studera huruvida föreslagna förändringar, avseende hantering av goodwill, vid en tillämpning av IASB:'s Exposure Draft 3: Busines's Combination's kan bidra till en bättre redovisning i form av en mer tillförlitlig, begriplig, relevant och jämförbar värdering av de studerade företagen's goodwillposter. Vi ämnar även undersöka vilket av de båda regelverken som kvalitetsmässigt ger den ?bästa? redovisningen i form av en korrekt värdering och rättvisande bild. >>>METOD<<< Uppsatsen bygger på en fallstudie av tio företag där företagen har illustrerat för- respektive nackdelar vid en implementering av ED 3. Använda företagsspecifik information har främst utgjort's av företagen's finansiella rapporter.

Problem areaAlfa Laval is a world leading company in the heat transfers area and have the vision to continue to be that in the future as well. The company has a lot of press lines where the utilization is high and also has started to become old. Prognosis shows that there is an increased demand of heat exchanger in the future. This increased demand is not something that existing lines will manage. To build new lines cost a lot of money and take time so it is essential that new lines are correct from the start and not need to be rebuilt or a lot of time spent to trim it.GoalThe goal is to achieve 100% theoretical utilization of the press (the press shall press the amount of plates it is designed for).

Denna rapport beskriver arbetet med utvecklingen av en ny modell för kaplanturbiner. Utvecklingen bygger på två kopplade differentialekvationer som under arbetets gång anpassats och implementerats i turbinmodellen.Modellen beskriver hur vattenflöde och turbinmoment påverkas av avvikelsen från den optimala kombineringskurvan för vinklarna på turbinens ledskena och löphjul, och är anpassad för ett referensaggregat med tillgängliga provdata. Även övriga enheter i vattenkraftaggregatet modelleras och sätts samman med frekvensregulator och elnät för att simulera aggregatets reglerstabilitet i önätsdrift.Verifieringen av turbinmodellen sker genom försök att återskapa de befintliga verkningsgradskurvorna med hjälp av modellen. Resultatet visar en god följning av de verkliga kurvformerna, dock med något lägre maximal verkningsgrad.Verifieringen av önätmodellen sker genom att prova stabiliteten i nätfrekvens och turbineffekt vid stegpålastningar. Resultatet ger en stabilare reglerstabilitet än i verkligheten, men uppfyller ändå förväntningarna på en fungerande modell.This report describes the development of a new kaplan turbine model.

A study to optimize insulation thickness for stock-, industrial- and office-buildings for external walls and roof in an economical perspective has been conducted on behalf of DynaMate. DynaMate?s role is to maintain all Scania?s buildings. Analysis has also included other parts of the building envelope, such as windows, exterior doors and industrial doors. In this thesis, three different types of exterior wall constructions has been investigated, these are a sandwich design consisting of sheet metal and a another one consisting of concrete, as well as a wall of concrete with a coating of plasters.

This essay focus on the social media Twitter and how three Swedish PR practitioners view and use communication strategies for this social media. Twitter was created 2006 and is kind of a new channel in the digital world. The micro blog has over these few years attracted 175 million users across the world. In Sweden there is 91 000 registered users and according to a survey, 11 000 of them are active by tweeting once a day.Twitter is highly current and all kinds of people are using the social media, for example, artists, companies and individuals. Twitter is with its highly number of users building a new market for organizations to find their stakeholders.

The objective of this paper ? Trusting the reader: On impressionistic narrating in Stig Claesson's writings with the novel Brev till en hembygdsgård as starting point ? is to examine narrative techniques used by the Swedish author Stig Claesson, specifically some which fall within the broad field known as literary impressionism: e.g. omission, repetition, juxtaposition, episodic narration and how access to the narrator?s as well as individual characters' consciousness is handled.The method used for the study will be that of illustrative comparison. The analysis will seek its theoretical grounds in the works by Gerard Genette and Jonathan Culler.

The forest industry is one of the most important industry branches in Sweden. Since the demand of high precision wood deliveries has increased, the demand on a well constructed forest road net also has increased. A good road net gives the wood-supplier competition advantages and also increases its service level towards its customers, lumber-mills and pulp-mills. In some parts of Norrbotten, the road net is still insufficient and not yet built out enough, and that is why it is important to know how to act and where to improve the road net in these areas. The purpose of this thesis was to create a work-model for long term road planning in areas with no road net or a not yet complete road net. The model has been created in an ArcGis environment, where a long chain of tools has been tied together with the program ?Model builder?.

The aim of this master thesis is to study how the development of a public library by means of ideas and methods from the private sector can be related to traditional core values. We base our study on institutional theory, which focuses on norms and values in an organisation, and new institutional theory, which focuses on how organisations are influenced by changes in the environment. We also use New Public Management with a market focus to analyze the implications of a development towards a more market oriented view.The method used is that of a case study of a new library concept, Idea Stores in London. Idea Stores are a number of new public libraries in Tower Hamlets developed from the results of a major opinion survey about libraries. The Idea Stores combine traditional library services with elements of adult education and lifelong learning in a partnership with local learning centres.

Denna studie har som huvudsyfte att undersöka hur organisationer arbetar med flyktingbarn och på vilket sätt en pedagog med skapande inriktning (till exempel en musiklärare) kan arbeta för att förbättra flyktingbarns situation i Sverige och i världen. Studien utgår från tre intervjuer med människor som är aktiva inom tre olika organisationer i Sverige. Dessutom tar studien upp integrationsprojektet Tillsammans och jämför det med information från teoridel och informanternas information. Slutsatser som kunnat dras från resultatkapitlet är att om organisationer som arbetar med flyktingbarn samarbetade mer med pedagoger med skapande inriktning skulle flyktingbarns situation kunna påverkas positivt eftersom detta är en kraftfull kombination av kunskap och erfarenheter. Det kan också vara av betydelse att fler musikpedagoger får upp ögonen och också erbjuds kunskap som kan behövas vid arbete med flyktingbarn.

In this essay I analyze the performative aspects relating to Marina Abramovi?'s The Artist Is Present, which took place in spring 2010 at MoMA in New York, from the context of the artist and work, institution and documentation. In this performance work, for the duration of the exhibition, Abramovi? sits completely still opposite another chair where anyone from the audience may sit. The art arises through this participation.

The importance of energy- and environmental issues has increased, and the work towards reducing carbon dioxide emissions plays a major part. The European Union has set up goals for the membership countries to work towards this to happen. The carbon dioxide emissions in Sweden have been reduced the last few years, but there is still a lot to do. About 30 per cent of Sweden?s carbon dioxide emissions generate from energy usage related to housing, this is why the housing sector is of interest to examine.

The purpose of this study is to incrementally, through a Combination of various methods, examine the assumptions about the working economic outcomes that can be made based on planned ergonomic intervention in a department at Pfizer Health AB in Strängnäs. The study contributes to knowledge about how assumptions on OSH financial results can be made, based on planned ergonomic interventions. These assumptions were based on biomechanical calculations made on the basis of ergonomics measurements with inclinometer. The study is important because previous research has shown that poor work environment have a bad impact on the economy of a company in different ways. It can for example be negative impact on the company's productivity and quality of the units produced or the services provided.

The purpose of this thesis is to investigate and analyze existing law concerning joint owner-ship in agriculture and forestry businesses. Joint ownership often arises through a succes-sion of ownership, therefore we will go through the most useful methods.Even if the owners of agriculture and forestry businesses are getting older, the numbers of succession of ownerships are still low. A succession of ownership is important to plan and its time is demanding. Often it takes three to five years for the completion of a succession of ownership. Therefore, owners must start their planning in time and think about what is to come of their business.

Drain water heat recovery is an uncommon measure in multi-unit residential buildings. There istechnology available for the purpose but the knowing and experience of the heat recovery systems islittle. The purpose of this thesis is to evaluate the future potential of drain water heat recovery inmulti-unit residential buildings.A major part of the multi-unit residential buildings in Sweden were built during modernismen andrekordåren (1940?1975). Many of the buildings have worn out drain and water supply systems andmany are in need of a general refurbishment.

In connection with the admittance of the EC-directive (99/31/EC) in Swedish politic, through the constitution of waste depositing (2001:512) at year 2001, the rules about management the landfills and leachates tightened. At the landfill Vissberga in the municipality of Hallsberg, a leachate treatment plant was constructed just a year thereafter. This treatment plant consisted of an aerated pond with a following land treatment and a willow cultivation to replace the land treatment during the summer. In this case the parameters, which were estimated as the most important to reduce, were iron and nitrogen. The iron would react with the oxygen-rich water in the aerated pond and precipitate to ferric-hydroxide and than settle in a calm zone of the pond.