The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.

During the work at Gateway Security AB in Motala I began examining available antenna models to get a wider perspective, this have given knowledge of their structure, and an understanding of their function. All my necessary fact is based on my observations and notes of these measurings. New antenna models, and available models were examined where measurements at different heights and different distances on the antenna were performed with the help of an oscilloscope and a measure probe, peak ? to - peak was brought on the signal. The measurements are presented in a line diagram.

It is important to Ockelbogårdar to have knowledge about different needs by the segments on a market, while they can bring a product into line with consumer needs by marketing. To survey the needs of consumers, demographic segmentation could be in use. It is about to survey the most importent factors or advantages the consumers have in their living environment.The purpose of the essay is to investigate how Ockelbogårdar could make their marketing better against several target groups, in the existing building population, by distribute the consumers into segments. On the basis of the investigation and the segments that will introduces, Ockelbogårdar can offer the consumer a living which fits the indivdual consumer.A poll have been done by the conusmers of Ockelbogårdar. The poll have been delivered by post and a quantity data about the needs of the consumer have been evaluated.

This is a sociological jurisprudence study which focuses on "child perspective" in Law of Support and Service with Certain Functional Impairments, LSS. The purpose of the study was to clarify the meaning of child perspective in LSS and analyze it in relation to practice. The study was conducted with mixed strategies combining qualitative and jurisprudential methods. Both LSS and Law of Social Welfare, SoL, were studied. Social workers from dirrerent muncipalities in Sweden were interwiewed.

The aim of this study is to examine if the leadership style in Faiveley Transport Nordic Ltd has an impact on the psychosocial climate in the workplace. Henceforth, we have checked if the psychosocial climate influences the feeling of satisfaction that exists in the organization and if this in turn influences the degree of extra effort the employee chooses to impose on his or her task. In order to measure the leadership in the organization we have used the Multifactor Leadership Questionnaire (MLQ). The climate, in turn, has been measured through Ekvalls GEFA. All 125 employees in Faiveley Transport Nordic Ltd got the possibility to attend the survey, 58 participated.

This is a report about accessibility. For this project the accessibility of a building in the city of Halmstad was evaluated. It´s a three storey building with five apartments on each floor divided by two stairwells. These five apartments have since been divided into three different types of apartments. Each type of apartment has been assessed separately.

The lions at Kolmårdens zoo are vaccinated against Feline Panleukopenivirus (FPV). In 1994 there was an outbreak among the lions at the zoo of FPV disease. A retrospective study has been made to measure the antibodytiters in vaccinated lions and lions that lived during the outbreak. An ImmunoPeroxidase Monolayer Assay (IPMA) was used to analyze the titers in the sera from the lions. Lions were divided into five groups. Group 1, 2 and 3 contained lions vaccinated one, two and three times respectively (a total of 40 animals). The lions of Group 4 were born in 2004 (six lioncubs) and were vaccinated according to different regimes and the changes in antibodytiters were followed as respose to vaccination during the spring 2005.

The focus of this project has been on the drainage tank of the reheater on Ringhals 1. This tank has on two previous occasions received such a high water level that the system automatically emergency stopped. For this reason, events and various readings from these two occasions has been specifically studied and analyzed. In order to prove theories about what causes these problems a model of the system was created in the program Dymola. Using simulation results from the model, we have been able to demonstrate how the system's measured values should look likeunder normal conditions with respect to flows, pressures, temperatures, valve positions and water level in the drainage tank.

Problem: The great interest towards the company?s values has contributed to it becoming more common for individuals to seek out organizations that have a strong corporate culture. Where you work and whom you work for has thus become the dominant factors instead of what you are working with.Purpose: The purpose of this study is to examine how the corporate culture, the rational and emotional benefits are experienced by the employees of the company. The aim is also to examine whether the corporate culture can become a management control measure by good communication between employees within the organization.Methodology: The essay is based on a qualitative research method and empirical data were collected through interviews from the company MTR Stockholm.Theoretical Frame of reference, Edgar Schein, Three Levels of Culture, Seven dimensions.Results: The study has shown that there are different cultures within the company. But also that there is a strong corporate culture within the business, the respondents feel an affinity with working within the underground rather than working for the company MTR Stockholm..

When driving hard and cornering on a circuit good control of a car?s roll is desired, so the car reaches steady state quickly but yet in a controlled fashion. This control is mainly given by the combination of the cars springs, shock absorbers and anti-roll bars.The aim of this report is to investigate, analyze and measure a Porsche Boxster?s turn in behaviour and roll dynamics as well as with the aid of simulation results give suggestions for improvement of the previous mentioned combination.Two different simulations were made, one based on a simpler model that was based on an evolved version of the bicycle model in Matlab and one was more advanced model in the simulation software rFactor. Measurements of the real car was made using a GPS-based measurement system.

Quality Control is a term often used within production and is referring to managing processes so they produce capable products. Within Quality Control, process capability index is a common measure to oversee processes. Safety Region Plots were introduced to do this graphically. In Albing & Vännman (2010) the concept of Safety Region Plots is expanded to incorporate an elliptical shape. The method of Elliptical Safety Region Plots assumes a normally distributed data.

The aim of this study was to elucidate day surgery patients´ subjective experiences of postoperative pain after orthopedic and abdominal surgery and if there was any difference in the experience according to sex and age.Selection was not random and the study included 87 patients. Data were collected from patient questionnaires. VAS method was applied in the questionnaire to measure patients´ pain.The outcomes of the study show that there was no significant difference between women´s and men´s experiences of pain during days 1-7.It was found that patients undergoing orthopedic surgery had significantly more pain on day 7 compared to those patients who underwent abdominal surgery.There was a significant negative correlation between age and perceived pain on day 7.Patients in day surgery group had significantly less pain on day 7 compared with day 1.The patients who have undergone orthopedic surgery and younger patients had more pain on day 7 while the patients in day surgery group had a pain level decreased gradually and on day 7 was the lowest.It appears that pain relief on day 7 of younger patients and patients who have undergone orthopedic surgery is an area that can be improved..

The purpose of this report is to evaluate different methods for identifying states in robot models. Both linear and non-linear filters exist among these methods and are compared to each other. Advantages, disadvantages and problems that can occur during tuning and running are presented. Additional measurements from accelerometers are added and their use with above mentioned methods for state estimation is evaluated. The evaluation of methods in this report is mainly based on simulations in Matlab, even though some experiments have been performed on laboratory equipment.The conclusion indicates that simple non-linear models with few states can be more accurately estimated with a Kalman filter than with an extended Kalman filter, as long as only linear measurements are used.

The purpose with this report is to illuminate the construction solutions and the deformations that could exist in medieval parish stone churches. But also to increase the writers understanding how activity forces effect the construction of the churches. With help from literature and a practical study, containing three churches the writers have collected the material that the conclusions and discussions are built upon in this report. The construction of the churches consists of three parts, the wall, the roof and the vault. The construction solutions are similar in the churches disregard of the roof, where the roof trusses are different.

Common wisdom dictates that because payment of dividends decreases funds available for investment, a high payout ratio is to be associated with low earnings growth. This notion has been challenged in recent years by empirical research that has found a positive relationship between payout ratio and future earnings growth, both on the aggregated market level and the company level in different countries. This study investigated the aforementioned relationship on the Swedish market by statistically analyzing future earnings growth as a function of payout ratio on a large sample of publicly listed companies over the period 1980 to 2011. The results are in line with those found in previous research and indicate that companies with high dividend payout ratio tend to experience strong future earnings growth. The results are robust to the presence of mean reversion, the use of an alternative accounting measure of earnings, non-symmetrical earnings growth cycles and alternative practices for dealing with outliers..