Since January 1 2005 all companies listed on a regulated stock exchange within the EU are required to present their consolidated accounts in conformity with IFRS. Among many other consequences goodwill will no longer be amortized over its useful life but instead annually tested for impairments in accordance with IFRS 3. The aim of this paper is to scrutinize the impairment test of goodwill as outlined in IAS 36 and analyze its implications. We conclude that the impairment test will probably lead to the recognition of internally generated goodwill in the consolidated accounts. We also conclude that the impairment test on highly aggregated levels will probably hasten the pace of this recognition since internally generated goodwill is used to shield acquired goodwill from impairments.

The extent by which pet owners follow health care instructions falls within the confines of ?compliance?. The success of any given treatment is in part due to the way in which the owner complies with the instructions received from the advising veterinary professional. Studies abroad have found that the preventative dental care sphere suffers from a low compliance rate. Together with the fact that veterinary staff commonly issue advice on preventative dental care, this provided the impetus for undertaking the current research.

Hundreds of thousands of piglets are castrated without anesthesia in Sweden every year so that we may be guaranteed meat without boar odor. The smell appears while cooking meat of boar and is described as urine- and sweat-like. High levels of androstenone and skatole are considered the main factors behind boar odor. Skatole is a metabolite of the amino acid tryptophan, which is formed in the colon of all pigs. Androstenone is a steroid hormone that is released from the Leydig cells in the testes of boars.

The aim of this Masters thesis is to, through user studies, analyse whether Carol C. Kuhlthaus information search model is applicable in a Swedish school. Furthermore, the guidance that the students may receive from the teacher and/or school librarian is analysed. Answers are sought to the following questions: · How do the students perceive their information seeking? · How do the librarian and/or teacher support the students during their information seeking process? The study is based on a qualitative method of approach, through interviews with four informants: a librarian, a teacher and two pupils.

This report is made as a literature review, focusing on the work done to increase understanding of efficiency in the categories of substations and secondary heating systems, with respect to the deviation from the theoretically possible cooling off in the distribution network as well as the economic benefit that appear. The main purpose of a considerable part of the literature used in this report addresses the issue of identifying individual causes of reduced cooling in district heating systems. These literature resources have been compiled and summarized as part of the report.The technology of district heating is associated with benefits such as better use of the energy in a fuel. This is the case of cogeneration plants where serial generation of electricity and thermal energy increases efficiency compared with the parallel generation where heat is generated locally and electricity is generated centrally. Serial generation thus allows for lower primary energy demand.

The prevailing food and energy crisis of the world, due to the declining reserves of fossil energy and a never ending rise of consumption, forces us to look into new fields to supply our energy demand. The boom of bio energy is criticized, as food crops are used to provide biodiesel and ethanol and the volumes are ridiculously small to supply world demand. Algae are one of the world?s oldest life forms and exist in many different phyla, providing a great variety to choose from, for different purposes. Cultivating microalgae offer a way to produce energy at great volumes without competing with food production and at the same time the algae offer a way to use our expensive nutrients in a more efficient way, besides this the algae are carbon dioxide neutral since their carbon source can be supplied by the atmosphere and the additional energy required can be supplied by algal oil or other renewable sources.

The purpose of this essay is to examine how the two Swedish municipalities, Sigtuna and Nyköping, work with marketing. The study has primarily focused on how these two municipalities worked, consciously or non-consciously, with lifestyle marketing and place marketing. The research-questions that this essay wants to answer are;What is lifestyle marketing and place marketing?Do municipalities use these types of marketing, and who is this marketing directed to?How and why does municipalities use lifestyle marketing and place marketing?To answer these questions, phone interviews were conducted with several important employees within the two municipalities. The results of this study show that the different municipalities have both been using lifestyle marketing, but on different levels, in Sigtuna, it was a strategic choice, whereas in Nyköping, it evolved by itself and was not a conscious choice.

In a time when concern for the environment is a topic that is met with both love and hatred, organic goods and services become increasingly common on the market. Communication efforts with the purpose of increasing the proportion of organic products consumed are being conducted by both private and public actors. However, achieving attitudinal and behavioral change within complex areas such as this comes with many difficulties.Within public opinion change, a common way of achieving a change in behavior is to use fear appeals and scare tactics. Earlier studies have shown that messages prompting a low level of fear can be more effective than messages prompting a high level of fear, since a high level of fear tends to raise defense mechanisms in the consumer. The purpose of this essay is to examine whether fear and defense mechanisms is a problem when it comes to making consumers choose organic products, as well as studying whether messages prompting low levels of fear are more effective than those prompting high levels of fear.This quantitative study is conducted in the form of a questionnaire-based experiment, comparing the effectiveness of two messages prompting different levels of fear.

To produce milk of good standard the feed for the animals kept for milk production is an important part in the work of quality. This makes it important to feed them with good forage, especially when feeding with silage. The process of making silage is very complex and requires a careful handling to be successful. The fundamental idea is to create an anaerobic environment in the herbage to favour the desirable micro-organisms, in this case the lactic acid bacteria. This environment is created by careful handlings were the importance is to pack the crop well and cover it as soon as possible to exclude oxygen.

Feed costs constitute a large part of the expenses of dairy farmers. Pasture is a high quality feed with a low cost. However, feeding with concentrates has been shown to enhance milk yield (Leaver, 1985; Bargo et al., 2003; Stockdale, 2004). The purpose with this study was to investigate how milk yield and milk composition were affected as the concentrate proportion in the diet decreased. Pasture behaviour was examined to see if the different concentrate levels affected the time cows spent grazing and ruminating.

This essay is about leadership in libraries within the academic world, i.e. leadership in research libraries. To place our survey in a context we begin the theoretical review with a chapter about organisation theory. We dont think its possible to separate the leader from the organisation so we wanted to describe the organisation and its effect on the leadership. The next theoretical section is about leadership research.

The purpose of this review was to study the cow eye physiology, focusing on how it registers light, and to see how light affects the cow?s milk yield. It has been showed in studies that more hours of light per day (16 hours of light a day) as opposed to about 9-12 hours of light a day, increases milk yield for dairy cows. This review contains suggestions on how this is connected with the physiology of the eye. Vision is an important sense for many mammals, and is used to check out the animals surroundings. Sensor cells in the eyeball help in turning photons from the light into signals to the brain.

The diegetic game world places high demands on how it is designed. It is common that game developers wants to create a deeper player immersion and some developers believe to achieve this by integrating HUD elements into the game world. To find out how digital games can rely on the design of the game world, we performed user studies on beginners who have very limited experience of playing digital games. By observing the beginners, we could discern the visual aspects in the diegesis that helps players understand the game rules and objectives because the beginners won`t make their choices based on previous gaming experiences. If players encounter a variety of difficulties to understand the rules of a game, then it will less likely be a successful game.

In this study, cortisol in saliva and pain related behaviours in calves were used as markers of distress when comparing two different dehorning methods; scoop or cautery. We also investigated the effect of a non steroidal anti-inflammatory drug (NSAID), meloxikam, on postoperative distress after dehorning with either dehorning scoop or cautery iron. Twenty calves were dehorned on one randomly chosen side by scoop method and on the other side by cautery. Five months later, the effect on horn growth was investigated. Horn production was observed in seven of the calves.

The collective agreement contains many important provisions concerning the relationship between employers and employees. When a collective agreement applies in the workplace, both employers and employees are bound by it. However, only employers of those two, can take part in the collective agreement, and therefore negotiate the content of it.The purpose of this study is to answer the following question: Why are rules that has been interpreted in collective agreements not expressed in writing? Therefore, the Swedish collective agreement system will be examined, and a distinction between types of silent regulations will be made to find causes. The potential for workers to act on a collective agreement with quiet regulations will also be examined.Collective agreements are signed on three levels: central, union and local levels.