Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation issues to considerate when it comes to deciding the value of goodwill.

Industrilandskapet is an area in central Norrköping who has undergone major changes during the 1900s. The area has in recent decades gone from being an important industrial area into a place that today is focused on knowledge production and visit activities. This study focuses on how four selected businesses in Norrköping look at the change that Industrilandskapet has undergone. The four businesses all have in common that they use and care of Industrilandskapet in both marketing and as a working place. The businesses are in this study represented by four informants who were interviewed with semi-structured interviews.The results from the informants are analyzed by support of theoretical points.

The purpose of the study is to examine eight individuals? experiences and conceptions of political consumerism. Main notions in the study are concepts like reshaping of the politics, morality and individualization. The method of choice is qualitative interview and grounded theory. Theories that deal with consumer society, subpolitics and individualization constitute the theoretical framework.

Today's communication solution between the vehicle and trailer is one many see as anon-viable solution, then breakdowns on both the lights and cables are common. Now, anew innovation enters the market, a system that can transmit wireless control signalsbetween the vehicle and trailer.Parvus and Zap, the two solutions that the projekt group has come up with during thisthesis work carried out over the last year on Utvecklingsingenjörsprogrammet.Technologists Peter Jägevall and Christopher Åberg has developed this project on theirown. The group has developed various concepts and chosen to work on, two of them.The project has resulted in this report and a prototypeThe solution that the group has developed is a wireless communication between vehicleand trailer. The project team has developed new power-efficient LED lighting fixtures inorder to implement an internal power source in the trailer. The result of this has becomea maintenance-free and wireless product to trailers.

People are given better opportunities to participate in polity today. Democratic equality entails that all individuals are equal and therefore they should be included in the process of making the decisions. How can participation be defined and does it mean that having the possibility to participate means that people can influence the process of making the decisions in polity process?This paper focuses on participation and influence in polity and examine the relationship between having the possibility to participate and having the possibility to actually influence polity process on more local level. Therefore I have been examining the citizens? participation and influence in Helsingborg which is my case study.

The purpose of my research was to develop new knowledge about teachers' experiences of interaction between teachers and students with weak reading comprehension and how these teachers feel that the phenomenon of interaction is expressed in a school context. A focus-group interview with four teachers who have been employed between 4-25 years have been conducted with a hermeneutic research approach as a basis for understanding teachers' perceptions of the phenomenon of interaction. The results suggest that the interaction and communication is an important part of the work. In the communication and interaction results show that concepts such as dialogue, development , understanding and rhetoric are tools that teachers work with in order to develop a better reading comprehension for students..

This is a qualitative study about unaccompanied refugee?s support that they can get from Social Services and Migration Board. It?s a survey that is made in Skellefteå Kommun by interviewing four professional workers, two at the Social Services and two at the Migration Board. The questions in this study deals with the social support and how age may affect this support.

The purpose of this study is to examine and explain why three Swedish public libraries failedin their ambition to act as information services for small and medium-sized firms (SMF). To support this purpose two major assumptions are made:1) Public libraries who plan to run this kind of "business" must act with the same means as "professional" services.2) The service must be adjusted to the information needs of the customer.Based on these assumptions sixteen factors which are crucial to the "success" for this kind of service are presented.Applied to the information services of Lidkoping, Sölvesborg and Västervik, these factors reveal a number of shortcomings and mistakes made by the libraries.To understand this result these information services are seen as parts of a traditional Swedish public "library-thought". It is shown that, fundamental ideas in the way the public libraries are defined, like the responsibility to act in a neutral and democratic way, also characterised the three information services.These ideas together with the opinion of SMF as a "rational" information-consumer resulted in information services who did not meet the information-needs and information-behaviour of SMF..

In this thesis you will be able tofollow the design work of a drumtest. A tool that by having a rotatingdrum with equally positioned obstacleswill simulate the conditions a mountainbike rim will pass through.Initially there is a specification ofsome parameters and requirements thatthe design had to fulfill. There is alsosome brief background information aboutwhy a drum test is required for abicycle rim manufacturers and about thecompany Innolite Design AB that thisthesis is done for. After that itfollows an extract from conceptgeneration with the chosen concepts andsolutions but also some of the conceptsthat were not chosen.The thesis also contain a part where thereader cangain a deeper understanding of how thedesign works as well as some moredetailed facts about how the choice ofmaterials, their thicknesses, etc. havebeen made.

The thesis project is accomplished during winter and spring 2008 at Karlstad University at the faculty of technology and science. The tutor at Karlstad University is Nils Hallbäck and the examiner is Hans Johansson. Rolls-Royce at Kristinehamn in Sweden is the initiator for the project. The thesis project title is design of the blade bolt joint on Kamewa CPP. CPP stands for controllable pitch propeller.

The purpose of my research was to develop new knowledge about teachers' experiences of interaction between teachers and students with weak reading comprehension and how these teachers feel that the phenomenon of interaction is expressed in a school context. A focus-group interview with four teachers who have been employed between 4-25 years have been conducted with a hermeneutic research approach as a basis for understanding teachers' perceptions of the phenomenon of interaction. The results suggest that the interaction and communication is an important part of the work. In the communication and interaction results show that concepts such as dialogue, development , understanding and rhetoric are tools that teachers work with in order to develop a better reading comprehension for students..

Previous research studies have shown that teacher?s attitude towards girls and boys rather reinforces, than counteracts behavior as stereotyped gender concepts. Order and discipline seem to be important parts of the daily routines in school context and to maintain discipline a constant communication and dealing with pupils are in order. The purpose of our examination aims to study how teachers respond to boys and girls in situations like creation of order. The analysis is based on observations of the interaction that takes place verbally and none verbally between pupils and their teachers in creation of order situations.

Data sets are continuously increasing within organizations. Data sets will also be in larger amounts,have shorter lifetime, is becoming more varied and holds various degrees of uncertainty. Together,these dimensions are included in the term Big Data. There is no universally accepted definition ofBig Data and how it should be used. Applications that turn out to be part of a Big Data conceptoften begin as investments in an organization in order come to new insights or create new businessperspectives.

This study examines negative issues that cannabis users have experienced associated with cannabis use. The author made qualitative interviewsto unveil four cannabis users? life stories. These stories were analyzed through the discourse psychologicalperspective interpretive repertoirein order to explore and identify analogies among the users. The author found that the respondents, despite their seemingly diverse backgrounds and personalities, carry a collective repertoire of similar experience and reasoning around cannabis and society which can be defined as a cannabis discourse; a discourse grounded in facts as well as speculations, arguments which separately may seem reasonable but altogether often appear contradictory, and real-life anecdotes that sometimes reflect paradoxical conclusions.

A study of the generations problematic in museums of work and local folklore societies, principally run through volunteer work. Illustrative examples are Ödestugu local folklore society and Husqvarna Factory Museum in Småland (Sweden). The empirical study consists of interviews with active people and inquiry among societymembers and workers at the factory. An analysis of interest, engagement and the view of the future is made and concepts like professionalisation and change are discussed. By way of conclusion the coming generation problem is discussed in relation to professionalisation, the historical development, volunteer work, economy and national projects..