Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

Background: Mergers and acquisitions have evolved from initially almost exclusively having been an American phenomenon, to becoming a common occurrence throughout the world. Companies though, are not defenseless against hostile bids, but must take many factors into account when selecting defense measures. Purpose: This paper aims to enhance the understanding of acquisitions through hostile bids on the companies studied. More specifically, this study aims to create a deeper understanding in how Scania and Skandia have chosen their defense measures, or could have chosen, before and during their hostile bidding processes with specific concern for their strategic credibility. Method: This paper is based on two companies listed on the Stockholm Stock Exchange exposed to hostile takeover attempts in a similar time period.

Organizations over the world increasingly start to realize the possibilities of the use of a social intranet, also known as Enterprise 2.0. The social intranets can be used to collaborate and communicate with colleagues in the workplace. Both Cook (2008) and Coope (Barnett, 2011) say that Enterprise 2.0 is about to fundamentally change the way organizations communicate. But do companies know how these tools can be used?The study emanates from three questions:How can social intranets be used in business?How can internal communication and collaboration get easier through the use of a social intranet?What are the possible risks with the use of social intranets?In this study we have in a qualitative manner been interviewing two companies that currently use social intranets in their daily activities ? Securitas and Skåneme-jerier.

This report relate a concept study that consider a number of different proposals to improve the overcharging system in BAE Systems Ha?gglunds tracked vehicle series BvS10, to maintain sealevel power at extreme altitude.At high altitude the power losses beacuase of the air density that decreases, which results in less fuel can be burned. The decreasing of air density also gives rise to fatigue failure of the turbocharger unless power is reduced.The proposals shall be as required by BAE Systems Ha?gglunds economically sustainable and defensible from a packing perspective. That means the selected solution must have a reasonable price tag and at the same time a minimal impact on adjacent components.The basis for this thesis is based on benchmarking of both the auto industry as the flight industry, to find inspiration and tips for improvement.Some of the concepts have after gathering facts and calculations been excluded while other solutions has been considered as workable and thus interesting for BAE Systems Ha?gglunds.Initially the current turbochargingsystem was analyzed in order to determine the starting point and thus be able to fix the current problems surrounding high altitude driving.

Peritonitis is a potentially life-threatening disease in horses. With no published work from Sweden, the objective of the study was to describe the occurrence and demographics of horses with peritonitis and to evaluate the outcome of treatment in terms of short-term survival during a ten-year period in a large clinic in Sweden. Data were examined in a retrospective manner in 69 horses diagnosed with and treated for peritonitis at Universitetsdjursjukhuset (UDS) in Uppsala between 2002-2012. Demographic data examined included age, breed, gender, history, duration of illness before arriving at UDS, reason for seeking veterinary care, initial clinical findings (general state of health, heart rate, respiratory rate, mucous membrane appearance, rectal temperature, abdominal sounds, rectal examination, nasogastric tube results), abdominocentesis results (abdominal fluid analysis including visual inspection, leukocytes and protein, cytology, bacterial culture and sensitivity pattern), complete blood count (CBC), Serum amyloid-A (SAA) upon presentation and a follow up, plasma fibrinogen, plasma protein and albumin, treatments, length of hospitalisation and outcome. All medical records with the diagnosis of peritonitis were extracted from the medical records system Trofast. All records with any other diagnosis code referring to trauma such as rectal tear or ruptured uterus, recent abdominal surgery, external trauma or rupture in the gastrointestinal tract were excluded. To be included in the study, the peritoneal fluid should contain more than 20.000 cells/?L, have a peritoneal protein value of >30 g/L; or have a significantly changed peritoneal fluid sample (orange with increased turbidity or worse) in cases where no data on cells or protein were available. The horses were divided into two groups; one where the peritonitis was deemed to have an idiopathic aetiology (primary peritonitis) and the other group where the peritonitis had a possible aetiology such as intestinal parasites, impaction etc.

The purpose of this study is to investigate teachers? efforts to teach students with dyslexia in Swedish. The intention with this study is to get the right tools to work with these kinds of students in a more improved and giving way in the future. My questions of issue are:- How can teachers facilitate the learning process for students with dyslexia?- Are pupils with dyslexia included in the teachers? education in the classroom?- How do the other pupils integrate with the dyslexia pupils in the classroom?- How does the teacher manage the situation to teach the whole class at the same time as he/she helps the pupils with dyslexia?- How do you practice when to assess and rate the students with dyslexia?The method used in this paper is a combination of participant observation and interviews with two teachers and their classes.

This degree project has been carried out in cooperation with Gedevelop in Helsingborg.Gedevelop has developed a camera that can calculate the weight of a liquid glass mass.Because of the density and viscosity changes in the glass, the weight information issometimes incorrect given. Glass industry is today addressing the problem by an operatorperforming a manual weighing of a few bottles which, in turn, calibrates the camera system.The project aimed to develop an automated system to control the weighing of glass bottles forglass industries. This system must be so flexible that it can be easily mounted on plants withdifferent production equipment around the world.The project includes design and construction of equipment that meets the requirementsformulated together with Gedevelop. Work has been done both in Halmstad and Helsingborgand has included both calculations and review of the theory to understand the forces thatinfluence the design of different construction parts. A prototype was produced that meets theoperating requirements for the design and can be used in testing features.

Vi har jämfört sex- och samlevnadsundervisningen på två skolor i Malmö. Anledningen till att vi valde att undersöka detta var de många könsorden ute på dagens skolor. En av skolorna som vi kallar för projektskolan har deltagit i ett projekt där man börjar med undervisningen i årskurs fem. Här har man lektioner i detta ämne en gång i veckan, i något som de kallar för vi-pass. Den andra skolan har vi döpt till jämförelseskolan och den har traditionell undervisning tio till elva veckor på våren i årskurs åtta i biologin.

Studien undersöker förekomsten av brukarinflytande vid implementeringen av det första sprututbytet i Stockholms län. I studien ges en bakgrund till Sveriges narkotikapolitik och hur dess utvecklingen har sett ut från 70- talet fram till idag. I bakgrunden till studien presenteras ett governace-perspektiv på brukarinflytande och de deliberativa processer där brukarinflytande är en naturlig del av policyprocessen.Syftet med studien är undersöka förekomsten av brukarinflytande i implementeringsdelen av den besluts- policyprocess som ledde fram till sprututbytets öppnande i april 2013.Studiens teoretisk ramverk består av teorier som ifrågasätter givenheten i governance-synsättet på brukarinflytande genom hänvisning till svårigheter med aktörskap och risken med konstruerat brukarinflytande.Forskningsstrategin som studien utgår ifrån är intervjuer med utvalda respondenter som har varit delaktiga vid implementeringen av sprututbytet samt brukarorganisationer som representerar och företräder sprututbytets målgrupp.Resultatet av studien visar på en svag förekomst av brukarinflytande vid implementeringen av sprututbytet. Det brukarinflytande som kan anses har förekommit har varit på en individuell nivå och icke-formaliserat.I analysen presenteras tre möjlig förklaringar till den svaga förekomsten av brukarinflytande vid implementeringen av sprututbytet samt en analys om svårigheter med aktörskap vid implementeringen kopplat till studiens teoretiska ramverk..

Syftet med denna litteraturstudie var att ta reda på hur kalvningsförlamning (Paresis puerperalis) påverkar mjölkproduktionen samt hur den kan förebyggas och behandlas. Kalvningsförlamning är en vanligt förekommande sjukdom som drabbar främst högmjölkande mjölkor. Förlamningen uppkommer några dagar innan kalvning eller några dagar efter, på grund av kalciumbristen (hypokalcemi) som uppstår när kon ska börja producera mjölk. Den visar sig genom att kon får svårt att resa på sig då musklerna slutar att fungera när kalciumhalten blir för låg. Resultat från en studie har visat att mjölkmängden var lägre i början av laktationen på de kor som haft kalvningsförlamning och sedan ökat efter 4 till 6 veckor, tills den nått den normala mängden mjölk som kon haft i tidigare laktationer.

In Sweden today almost all people are connected to a bank in some way. It can range from loans, savings, shares, etc. They have a current account where salaries, student aid etc. is paid. Due to the large selection of banks, it has become more important for banks to be competitive in their services to their customers so they don?t change bank.

This study test the short-termism of companies listed on the market OMX Stockholm 30. We will use a deductive point of view where the purpose of this study is to investigate whether corporate short-term returns can be explained by the independent variables related to corporate governance and compensation practices. This is to investigate whether there is an intentional action on raising the short-term return in order to achieve a higher CEO compensation. In the study, theories dealing with corporate governance and agency theory have resulted in two hypotheses. Basic Hypothesis H1 is: if short-termism of Swedish industry due to the company's short-term returns can be explained by the independent variables related to the company's management and compensation. This hypothesis could not be verified through the quantitative study. Alternative Hypothesis H2 is: the compensation of a CEO can be explained by the independent variables related to company performance and size.

This thesis work researches what motivates swedish Facebook users to pass along and shareinformation on Facebook, their attitude towards shared information and what affects this behavior. The goal of this thesis is to research todays behavior and motivations to enlighten  what makes information worth sharing to others on Facebook, instead of simply attracting attention. By using a web survey we have collected data by sampling a part of the actual population  of  swedens Facebook users.Our results show that swedish Facebook users main reason for using Facebook is to socialize with offline friends and share information to show otherssomethingtheybelivetheywillhaveuseforand/orwillappriciate.WecompareourfindingstoexistingresearchandtheFIROtheoryabouthumaninterpersonalneeds.Wefindthatuserssharinghabitscanbeidentifiedasmotivatedbyinterpersonalneedstomaintainsocialbonds,influenceothersopinionaboutthemselves,feeluniqueandstandoutinthecrowd.WeconcludethathumanneedsarecontributingtosharingactivityonFacebookandinfluencethesharinghabitsoftheSwedishFacebookusers.Theusersshowacriticalviewonsharingbehavioringeneralbutdonotbelievethattheyshareforthesamereasonthemselves..

In this project we have used the theory of analytical mechanics to derive equations of motion for complex mechanical systems in order to study their behaviour over time. Even if the theory provides powerful tools to tackle tough problems which would be very hard to solve by methods of Newtonian mechanics, you are still relatively limited without running any computer simulations. One realises that in a faster rate it will be an incredibly difficult task to find an analytical solution when the degrees of freedom increases. Even if one would succeed to derive the equations, one still has to solve them to get the information of the systems behavior. Of experience one knows that the equations in general are nonlinear and hence must be integrated numericaly.

Denna uppsats visar att ba?de svenska och danska la?rarstudenter utan erfarenhet av isla?ndska har sa? pass mycket fo?rkunskaper med sig fra?n sitt eget modersma?l, att de kan fo?rsta? det va?sentliga av inneha?llet i enklare isla?ndska texter som simultant presenteras i skrift och ljud. Texterna som anva?ndes vid denna grannspra?ksunderso?kning var dels ett avsnitt ur barnboken Hodja og to?frateppið och dels en artikel ur den isla?ndska morgontidningen Morgunblaðið. Informanterna fick svara pa? fra?gor om inneha?llet.